Answer:
$250,000
Explanation:
Provided information we have,
Value of total assets = Fair Value of land + Fair Value of Building
= $200,000 + $300,000 = $500,000
Total amount paid for acquiring 100% shares of Shaw = $750,000
Value of goodwill in case of acquisition = Total price of acquisition - Fair value of assets acquired
= $750,000 - $500,000 = $250,000
Note: Value of liabilities is not deducted, as the excess value paid over gross assets fair value is what we call goodwill.
Thus, correct answer
$250,000