Mesa, Inc., has $100,000$ shares of $$2$ par value stock outstanding. Prairie Corporation acquired $30,000$ of Mesa's shares on January $1,2021,$ for $$120,000$ when Mesa's net were shares of Mesa from a single stockholder for $$6$ per share. Although Mesa's shares of Mesa selling in the $$5$ range around July $1,2024,$ Prairie forecasted that obtaining control Mesa'sa would produce significant revenue synergies to justify the premium price paid. If goodwill

a$.$ $$90,000$

b$.$ $$100,000$

c$.$ $$0$

d$.$ $$60,000$