A Corporation acquired 100% of the outstanding, voting common stock of B Corporation on January 1, 2021. A Corporation uses the accrual basis of accounting. The book value and fair value of B Corporations accounts on that date (prior to creating the combination) are as follows, along with the book value of A Corporations accounts:

	A Corporation Book Value		B Corporation Book Value		B Corporation Fair Value
Retained earnings, 1/1/21	$	250,000	$	240,000
Cash and receivables		170,000		70,000	$	70,000
Inventory		230,000		180,000		220,000
Land		320,000		220,000		250,000
Buildings (net)		480,000		240,000		290,000
Equipment (net)		120,000		90,000		90,000
Liabilities		650,000		440,000		530,000
Outstanding, voting common stock		360,000		80,000
Additional paid-in capital		60,000		40,000

Assume that A Corporation issued 15,000 shares of outstanding, voting common stock, with a $5 par value and a $50 fair value, to obtain all of B Corporations outstanding stock. In this acquisition transaction, how much goodwill should be recognized?