[单选题]
At 1 January Barley acquired 100% of the share capital of Corn for USD1,400,000. At that date the share capital of Corn consisted of 600,000 ordinary shares of 50c each and its reserves were USD50,000.On acquisition Corn had some assets whose carrying amount was USD230,000 but the fair value was USD250,000.What was goodwill on acquisition?
A .USD730,000
B .USD750,000
C .USD1,030,000
D .USD1,050,000
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