During the past two years, through extensive advertising and improved customer relations, Orange Corporation estimated that it had developed customer goodwill worth $500,000. In addition, on January 1, 2021, Orange Corporation purchased Yellow Corporation for $200,000. The purchase of Yellow Corporation contains $125,000 in fixed assets and $75,000 in goodwill. For the current year, determine the amount of goodwill Orange Corporation may amortize in 2021. a. $46,667. b. $38,333. c. $33,333. d. $5,000.