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30.20 Tinsel Co has 5 million $1 issued ordinary shares. At 1 May 20X0 Fairy Co purchased 60% of Tinsel Co's $1 ordinary shares for $4 ,000,000. At that date Tinsel Co had net assets with a fair value of $4,750,000 and a share price of $1.10. Fairy Co valued the non-controlling interest in Tinsel Co at acquisition as $2 ,200,000.
What is the total goodwill on acquisition at 1 May 20X0?
A $1,150,000
B $1,750,000 .
C $ 750,000
D $1,450,000
答案：D
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