$($###$17)$No chat gpt answers & don't copy from chegg or else I'll give $5$ downvotes

Company A acquires $90\%$ of Company B for $$500,000.$

At the date of acquisition, Company B$\text{'}$s identifiable assets have a fair value of $$400,000,$ and liabilities have a fair value of $$150,000.$

What amount of goodwill should be recorded from this transaction?

A$)$ $$0$

B$)$ $$50,000$

C$)$ $$150,000$

D$)$ $$250,000$