10- On December 31, X Co acquires 100% of Y Co. by exchanging 10,000 shares of its common stock (5 TL par value. 77 TL market value) for all of the common stock of Y Co., which will remain in existence as a wholly owned subsidiary of X Co.. On the date of the acquisition, the book value of Y Co. is 600.000 TL. X Co. believes that Y Co.'s property, plant, and equipment is undervalued by 20.000 TL and its long-term liabilities is overvalued by 30.000 TL. What is the goodwill in this transaction? 100.000 TL O 120.000 TL O 160.000 TL O 180.000 TL O Dier