( 10 -2 53-53 24 1 20 0-9 If the Excess cost over the book value was $ 150,000, assuming the inventory was overvalued by $30,000, building is undervalued by $ 80,000 , the Note payable overvalued by $ 20,000 then the Goodwill amount would equal 80,000 $ 3 0 20,000 $.bo 120,000$ CO 180,000 $ d G Windows Lutz 36'C appba dam EA-M ENG DO A DOGA