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the net fair value of the identifiable assets acquired and liabilities assumed had a carrying amount of $900,000 and a fair value of $800,000. The amount of goodwill Entity A will record on the acquisition date is ؟
A. $0
B. $100,000
C. $200,000
D. $300,000
Option C. >>>>>>>>>>>>>>>>>>>>>>>>>>> $200,000-
Difference of Acquisition value and Fair value
