[单选题]
HX acquired 80% of SA’s 100,000 equity shares on 1 July 20X0 for USD140,000. On 1 July 20X0 the fair value of SA’s identifiable net assets was USD126,000. The fair value of noncontrolling interest on acquisition is based on SA’s share price, which was USD1.70.The trainee accountant has suggested three possible values for goodwill on acquisition as follows:(1) USD14,000(2) USD39,200(3) USD48,000Which of the above values for goodwill is an acceptable valuation in accordance with IFRS 3 Business Combinations?
A .1 and 2 only
B .1 and 3 only
C .2 and 3 only
D .All three
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