Alpha Ltd acquires 100 per cent of Beta Ltd on 1 July 2021. Alpha Ltd pays the shareholders of Beta Ltd the following consideration: Cash $70 000 Plant and equipment fair value $250 000; carrying amount in the books of Alpha Ltd $170 000 Land fair value $300 000; carrying amount in the books of Alpha Ltd $200 000 There are also legal fees of $35 000 involved in acquiring Beta Ltd. On 1 July 2021 Beta Ltd's statement of financial position shows total assets of $700 000 and liabilities of $300 000. The fair value of the assets is $800 000. Has any goodwill been acquired and, if so, how much