Dr $($Cr$)$Current assets$$14,000,000$Property and equipment, net$35,000,000$Liabilities$(40,600,000)$Capital stock$(1,400,000)$Retained earnings, January $1(6,160,000)$Sales revenue$(49,000,000)$Cost of goods sold$42,000,000$Operating expenses$6,160,000$$$0$

What is the amount of goodwill reported on the consolidated balance sheet at December $31,2023?$

Select one:

a$.$

$$7,700,000$

b$.$

$$9,800,000$

c$.$

$$8,610,000$

d$.$

$$8,400,000$