[单选题]
On 1 January 20X1, Jarndyce acquired 80% of the ordinary share capital of Skimpole for USD576,000. The statements of financial position of the two companies at 31 December 20X1 were as follows:Non-controlling interest is valued at fair value on acquisition, which was USD140,000. There has been no impairment of goodwill since the acquisition took place.What amount of goodwill should be included in the consolidated statement of financial position of Jarndyce as at 31 December 20X1?
A .USD144,000
B .USD230,400
C .USD345,600
D .USD428,000
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