XYZ Ltd. purchased 60% of ABC Ltd. for $1,500,000. At the date of acquisition, the carrying value of ABC's net identifiable assets was $1,800,000 and the fair value was $2,200,000. What is the amount of the goodwill under the entity method? A. $120,000 B. $(300,000) C. $400,000 D. $300,000j