Short Corporation purchased Hathaway, Inc. for $252,000,000. The fair value of all of Hathaway's identifiable tangible & intangible assets was $48,000,000. Short will amortize any goodwill over the maximum number of years allowed. What is the annual amortization of goodwill for this acquisition?
A. 100,000
B. 400,000
C. 200,000
D. 0