At year-end, Loyola Corporation acquired a 100% ownership interest in Berwyn Corporation at a cost of $500,000 cash. Loyola determined that Berwyns inventory was undervalued by $25,000 on the acquisition date. Loyola had retained earnings totaling $215,000, common stock totaling $60,000, total assets of $600,000, and total liabilities of $325,000 just prior to the consolidation. Berwyns net assets had a book value of $287,500 at the time of acquisition, with $87,500 reported as common stock and $200,000 reported as retained earnings. How much will Loyola report as goodwill on its consolidated Balance Sheet immediately after the acquisition?