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X corporation acquires 90% of the voting common stocks of Y corporation by issuing 10000 common stocks with $1 par value and $30 fair market

X corporation acquires 90% of the voting common stocks of Y corporation by issuing 10000 common stocks with $1 par value and $30 fair market value. The net assets of combinee at the fair market value is 300000 (no business combination costs).The goodwill is --

a.

25500

b.

30000

c.

20000

d.

25000

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