AUS Corporation paid $160,000 to acquire all of Horany Company's net assets. Horany reported assets with a book value of $120,000 and fair value of $196,000 and liabilities with a book value and fair value of $46,000 on the date of combination. AUS also paid $6,000 to a search firm for finder's fees related to the acquisition. What amount AUS Corporation while recording its investment in Horany Company will record as goodwill?