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26.10 Micro Co acquired 90% of the $ 100,000 ordinary share capital of Minnie Co for $300,000 on 1 January 20X9 when the retained earmings of Minnie Co were $ 156,000. At the date of acquisition the fair value of plant held by Minnie Co was $20,000 higher than its carrying amount. The fair value of the non-controlling interest at the date of acquisition was $75,000.
What is the goodwill arising on the acquisition of Minnie Co?
A $119,000
B $99,000
C $139,000
D $24,000
答案：B
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