3. Sealine Corporation is involved in the distribution of processed marine products. The fair values of assets and liabilities held by three reporting units and other information related to the reporting units owned by Sealine are as follows: Unit X Unit Y Unit 2 Cash $ 15,000 $ 45,000 S 35,000 Accounts Receivables 15,000 18,000 10,000 Inventory 35,000 60,000 35.000 Land 30,000 45.000 20,000 Buildings 120,000 80,000 50,000 Equipment 140,000 45,000 50,000 Accounts Payable 25,000 45,000 25,000 Fair Value of Reporting Unit 360,000 230,000 220,000 Carrying Value of Investment 375,000 240,000 240,000 Goodwill Included in Carrying Value 50,000 25,000 40,000 Determine the amount of goodwill that Sealine should report in its current financial statements