AAP ltd acquired 75% of Joy Itd for 300,000 on 1.5.2013. On that date Joy Itd equity section in the balance sheet had the following: Share capital (1) 100,000 Share premium 50,000 Retained earnings 140,000 Joy It's share price on 1.05.2013 was quoted at 2.20 and on that date the fair value of its identifiable assets was the same as their book value. The goodwill in Juice (non-controlling interest measured at fair value) at acquisition date is