An acquiring firm is willing to pay a 35 percent premium for a target firm's shares, currently selling at $40 per share. The target has one million shares outstanding, current assets of $9 million, fixed assets of $80 million, and liabilities of $40 million. The amount of goodwill involved in this transaction is:
A. $4,550,000
B. $5,000,000
C. $7,500,000
D. $6,650,000
E. $3,250,000