What is the amount of goodwill resulting from an acquisition in which the acquirer buys 80% of a target firm (and exercises control over the acquiree) and pays $300 cash for net identifiable assets valued at a fair market value of $100? The book value of the target's assets is $200 and the book value of the target's liabilities is $150.

a. $200

b. $160

c. $50

d. $40

e. None of the listed answers.