goodwill

hello everyone
please help me solve this question. I am confused with the fair value figure

Alpha acquired 100% of the share capital of Beta on 1 September 2005 for $144,000, on which day the retained earnings of Beta were $34,560 and the fair value of the non-current assets was $36,000 more than their carrying value.

On 31 August 2011 the company’s Statements of Financial Position were as follows:

Alpha Beta
Non-current assets 437,760 103,680
Investment in Beta, at cost 144,000

Current assets 69,120 51,840

Share capital – $1 shares 230,400 28,800
Retained earnings 403,200 115,200
Current liabilities 17,280 11,520

What amount should appear for goodwill in the consolidated statement of financial position?

$44,640
$80,640
$73,440
$99,360

Thank you