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Assume that on July 1, 2016, a parent company paid $2,821,500 to purchase a 75% interest in a subsidiarys voting common stock. On that date, the fair value of the 25% interest not purchased by the parent company is $937, 500. The acquisition-date fair value of the identifiable net assets of the subsidiary is $3,600,000. What is the amount of goodwill assigned to the controlling and noncontrolling interests, respectively, on the acquisition date?

A.) $121,500 and $37,500

B.) $120,000 and $39,000

C.) $119,250 and $39,750

D.) $112,500 and $37,500