Antler Co purchased 30million of Brad Co's 40million ordinary share on 1 January 20x7 when the retained earnings of Brad Co were 10 400 000 and share capital amounted to $40 000 000. On this date the fair value of non controlling share in Brad Co was $1.24.Tha total purchase consideration ws 52 500 000.Group policy is to value non controlling interest at fair value. What is the goodwill arising on acquisition of Brad C0?