On January 1,2012,Parrot Company Acquired All of the Stock of a Subsidiary.The

On January 1,2012,Parrot Company acquired all of the stock of a subsidiary.The following data is available:
$\begin{array}{ll}&\text { Parrot Company } & \text { Subsidiary } \\ \text {Total assets }&\$ 650 & \$ 400 \\ \text { Total liabilities }&\$ 200 & \$ 190 \\ \text { Total stockholders' equity}&\$ 450 & \$ 210\end{array}$
The acquisition by the Parrot Company represents a 100 percent interest in the subsidiary.On January 1,2012,the fair value of the subsidiary's assets and liabilities are equal to their book value.Parrot Company paid $450 for the 100 percent interest in the subsidiary.What amount of goodwill is implied in the purchase?

A) $0
B) $10
C) $200
D) $240