On January $1,2$XX$1,$ Bald Eagle Corporation purchased $100\%$ of the common stock Ohio Enterprises for $$1,200,000.$ This transaction is a "nontaxable" acquisition under the Internal Revenue Code. On the date of acquisition, Ohio had common stock of $$400,000$ and retained earnings of $$560,000.$ The fair values of Ohlo's net assets equal their respective book values except for equipment that is undervalued by $$60,000$ and an unrecorded brand name valued at $$90,000.$ Assume that the tax bases of Ohio's pre$-$acquisition identifiable net assets equal their book values. Bald Eagle's tax effective tax rate is $30\%.$ What is the amount of goodwill recorded in connection with this combination?Select one:a$.$ $$-0-$Ob $$45,000$c$.$ $$135,000$Od $$90,000$