At the beginning of the year, Parent Company purchased Sub Incorporated at price of $560 million. On the closing day before the acquisition date, Sub's balance sheet reported the following information: Fair market value of its Current Assets: $90 millions Fair market value of its Net Fixed Assets: $720 millions Value of its Total Liabilities: $320 millions Market value of its Stockholders' equity: $490 millions What should be the amount of goodwill (unit millions) that Parent Company report on its own balance sheet? (write your answer in number only, no letter, i.e. 30, not $30 millions) A/