Z Ltd purchased 60 000 shares of B Ltd for $96 500. B Ltd had a total of 75 000 shares. Z Ltd measures the non-controlling interest as a proportion of fair value of net assets of B Ltd. What is the goodwill that will appear in the consolidated financial statements of Z Ltd given that the fair value of net assets of B Ltd was $91 245 at the date of acquisition?

A) $10 500

B) $27 600

C) $29 380

D) None of the above