0/3 pts AAP acquired 70% of Joy for 300,000 01.05.2013On that date Joy Itd had in issue 200,000 ordinary shares of 0.5 (each issued at when the company was incorporated). Joy itd's share price on 01.05.2013 was quoted at 1.05 and on that date the fair value of its identifiable assets was the same as their book value. On 01.05.2013 Juice's retained earnings were 180,000 and the fair value of its identifiable assets was the same as their book value. The goodwill in Juice (non-controlling interest measured at fair value) at acquisition date is: