2 of 5 questions - information provided each time On January 1, 2019, Morocco Corp acquired 100% of the outstanding common stock of Oman Company. Morocco issued 100 shares of common stock having a par value of $1 per share with a fair value of $14 per share and borrowed $100 in debt in order to complete this acquisition. In addition, Morocco paid attorney and accounting fees of $20 and an additional $15 in connection with issuing the additional shares of stock. Prior to the acquisition, the balance sheets of Morocco and Oman presented as follows: Morocco Oman Cash$180 $40 Receivables 810 180 Inventories 1,080 280 Land 600 360 Buildings (net) 1,260 440 Equipment (net) 480 100 Accounts payable (450) (80) Long-term liabilities (1,290) (400) Common stock ($1 par) (330) Common stock ($20 par) (240) Additional paid-in capital (1,080) (340) Retained earnings (1,260) (340) Note: Parentheses indicate a credit balance. Oman's assets that had a fair value greater than book value are as follows: Buildings by $60, Inventory by $10, Land by $40 What is the amount of goodwill arising from this acquisition?