On January $1,20$X$1,$ Como Company purchased $45\%$ of the outstanding common shares of

the Lite Company for $$200,000.$ The net assets of Lite Company totaled $$400,000.$ The

inventory had a book value of $$100,000$ and a fair value of $$120,000.$ Excess cost attributable

to inventory is written off in $20$X$1.$ During $20$X$1,$ Lite Company earned $$200,000$ and

declared a dividend of $$40,000$ for the year.

The amount of goodwill implicit in Como$$s transaction is:

$61)\_\_\_\_\_\_$

A$)$ $$9,000.$

B$)$ $$11,000.$

C$)$ $$20,000.$

D$)$ $$22,000$