单选题 At the beginning of the year, Allison Company purchased all 500000 shares of Baker Company for $15 per share. Just before the acquisition date, Baker"s balance sheet reported net assets of $6 million. Allison determined the fair value of Baker"s property and equipment was $1 million higher than reported by Baker. What amount of goodwill should Allison report as a result of its acquisition of Baker?
【正确答案】 B
【答案解析】[解析] 商誉=股份购进金额-净资产的公允价值=15×500000-(6000000+1000000)=500000(美元)