at december $312023$ cullumber corps general ledger includes the following account balances:

copyrights $61000$

deposits with advertising agency $($will be used to promote goodwill$)40500$ Research costs $73000$

Excess of cost over fair value of identifiable net assets of acquired subsidiary $5815000$

trademarks $105500$

in the preparation of cullumbers balance sheet as of december $312023$ what should be reported as goodwill?