Mock test Question- Open tution

Jolly acquired 90% of the share capital of Roger on 1 January 2010 for $51,840. Roger was incorporated on that date.
On 31 December 2012 the company’s Statements of Financial Position were as follows:
Jolly Roger
Non-current assets 168,000 86,400
Investment in Roger, at cost 51,840
Current assets 64,800 36,000
284,640 122,400
Share capital – $1 shares 148,800 57,600
Retained earnings 107,040 46,800
Current liabilities 28,800 18,000
284,640 122,400
What amount should appear for goodwill in the consolidated statement of financial position?
$51,840
$57,600
Zero
$46,800