[单选题]
Venus acquired 75% of Mercury’s 100,000 USD1 ordinary share capital on 1 November 2014. The consideration consisted of USD2 cash per share and 1 share in Venus for every 1 share acquired in Mercury. Venus shares have a nominal value of USD1 and a fair value of USD1.75. The fair value of the non-controlling interest was USD82,000 and the fair value of net assets acquired was USD215,500.What should be recorded as goodwill on acquisition of Venus in the consolidated financial statements?
A .USD16,500
B .USD63,375
C .USD91,500
D .USD147,750
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