Anne Ltd acquired the net assets and contingent liabilities of Rebel Ltd for a purchase consideration of $120000. Rebel Ltd had total assets of $168000 and total liabilities of $60000 (measured at fair value), it also faced a lawsuit in which the plaintiffs demanded compensation of $80000. It was estimated that Rebel Ltd had a 70% chance of winning the lawsuit (in which case it would not have to pay the compensation). What is the amount of the goodwill to be recognised by Anne Ltd?