If the fair value and book value are the same for Mini's remaining assets and liabilities,what was the amount of goodwill acquired by Maxi Company?

A) $20,000.
B) $40,000.
C) $50,000.
D) $60,000.

Goodwill is calculated as the excess of the purchase consideration over the fair value of net assets acquired. If the fair value and book value of Mini's remaining assets and liabilities are the same, it means there's no need to adjust the values of assets or liabilities. Therefore, the amount of goodwill is simply the difference between what Maxi Company paid for Mini and the net assets of Mini at their fair value. Without specific numbers provided for the purchase price or the fair values of Mini's net assets, we cannot calculate the exact amount of goodwill. However, based on the options provided, the correct answer to the question would be a selection from the options given, assuming there was additional context or information provided in the original question scenario.