What is the amount of goodwill derecognized on the sale of above investment in the consolidated financial statements of Pare group? The following information is for Questions 14 to 18 Pare plc acquired 90% of the shares of Banan plc for $ 450.000 cash on 1 January 2010. At that date, the fair value of net assets of Banan plc was $400,000. Banan plc had a profit of $140.000 for the year ends 31 December 2010. Assume that Pare sells its entire 90% stake in Banan plc for $550,000 on 31 December 2010. Full goodwill method is used. Select one O a $70,000 O b. $50,000 O C. $100,000 O d. $140,000