Entity A acquires all of the voting shares of Entity B for $1,000,000. At the time of the acquisition,

the net fair value of the identifiable assets acquired and liabilities assumed had a carrying amount of $900,000 and a fair value of $800,000. The amount of goodwill Entity A will record on the acquisition date is ؟

A. $0

B. $100,000

C. $200,000

D. $300,000