11. Floyd Company purchases Haeger Company for 840,000 cash on January 1, 2024. The book value of Haeger Company's net assets, as reflected on its December 31, 2023 statement of financial position is 620,000. An analysis by Floyd on December 31,2023 indicates that the fair value of Haeger's tangible assets exceeded the book value by 60,000, and the fair value of identifiable intangible assets exceeded book value by 45,000. How much goodwill should be recognized by Floyd Company when recording the purchase of Haeger Company