[单选题]
Holder acquired 150,000 $1 ordinary shares in Sub on 1 March 2012 at a cost of $300,000.Sub’s retained earnings at 1 March 2012 were $36,000 and its issued ordinary share capitalwas $200,000. Non-controlling interest is valued at fair value on acquisition, which was$100,000. Sub’s retained earnings today have increased to $60,000.How much goodwill arises on consolidation?
A .$99,000
B .$123,000
C .$140,000
D .$164,000
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