ACME CoPaid $110,000 for the Net Assets of Comb Corp

ACME Co.paid $110,000 for the net assets of Comb Corp.At the time of the acquisition the following information was available related to Comb's balance sheet:
$$\begin{array} { l r r } & \text { Book Value } & \text { Fair Value } \\\text { Current Assets } & \$ 50,000 & \$ 50,000 \\\text { Building } & 80,000 & 100,000 \\\text { Equipment } & 40,000 & 50,000 \\\text { Liabilities } & 30,000 & 30,000\end{array}$$ What is the amount of goodwill or gain related to the acquisition??

A) Goodwill of $70,000
B) Goodwill of $30,000
C) A gain of $30,000
D) A gain of $70,000