The following financial statement information is for an investorcompany and an investee company on January 1, 2013. On January 1,2013, the investor company's common stock had a traded market valueof $10.5 per share, and the investee company's common stock had atraded market value of $19 per share.

	Book Values		Fair Values
	Investor	Investee	Investor	Investee
Receivables & inventories	$60,000	$30,000	$54,000	$27,000
Land	120,000	60,000	180,000	90,000
Property & equipment	135,000	60,000	150,000	78,000
Trademarks & patents	_	_	90,000	48,000
Total assets	$315,000	$150,000	$474,000	$243,000
Liabilities	$90,000	$48,000	$108,000	$57,000
Common stock ($1 par)	18,000	10,000
Additional paid-in capital	162,000	86,000
Retained earnings	45,000	6,000
Total liabilities & equity	$315,000	$150,000
Net assets	$225,000	$102,000	$366,000	$186,000

Asset acquisition (market value is different from bookvalue)
Assume that the investor company issued 18,000 new shares of theinvestor company's common stock in exchange for all of theindividually identifiable assets and liabilities of the investeecompany, in a transaction that qualifies as a business combination.The financial information presented, above, was preparedimmediately before this transaction. Provide the Investor Company'sbalance (i.e., on the investor's books, before consolidation) for"Goodwill" immediately following the acquisition of the investee'snet assets: