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A Limited acquired 1 0 0 % of the share capital of B Limited for a purchase consideration of $ 3 4 0 0 0

A Limited acquired 100% of the share capital of B Limited for a purchase consideration of $340000. At acquisition date, the net fair value of B Ltd's assets, liabilities and contingent liabilities was $ 260000 including goodwill with a carrying amount of $ 10000. The company tax rate is 30%. The unrecorded amount of goodwill that must be recognised on the consolidation worksheet is:

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