[单选题]
Wolf acquired 80,000 $1 ordinary shares in Fox on 1 April 2012 at a cost of $177,000. Fox’sretained earnings at that date were $50,000 and its issued ordinary share capital was$100,000. Fair value of non-controlling interest on acquisition was $52,000 and the fair valueof Fox’s land on acquisition was $10,000 higher than its carrying value.How much goodwill arises on consolidation?
A .$57,000
B .$67,000
C .$69,000
D .$79,000
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