ABC Co$.$ acquired the net assets of XYZ Co$.$ at the beginning of $2022$ for $$65,000.$ On that date, XYZ had assets with a book value of $120,000$ and a fair value of $150,000.$ XYZ$\text{'}$s liabilities had a book and a fair value of $$60,000.$ What was the goodwill or gain on acquisition that ABC recorded when acquiring XYZ$\text{'}$s net assets? $($Enter a positive number for goodwill or a negative number for gain on acquisition$).$