What is the total amount allocated to goodwill for X Company's purchase of 80% of the common shares of Y Company on July 1%, 2021, with a total purchase discrepancy of $60,000, where $40,000 is allocated to Inventory and the remaining amount is allocated to Goodwill?

A) $20,000
B) $40,000
C) $60,000
D) $80,000