F3 topic consolidation

At 1st may 2009 tibor purchased 60% of kinnot's $1 ordinary shares for $5000000. At that date kinnot had 5 million $ 1 issued ordinary shares and retained earnings of $450000. The fair value of non-controlling interest at date of acquisition was $1000000. What is goodwill on acquisition of kinnot? A) $10,00,000 B) $550,000 C) $1730,000 D) $2730,000