Big Co. acquires Little Co in a transaction to be accounted for as a merger. Little Co. has the following trial balance information at the date of acquisition: Cash Book value 10,000 18,000 400,000 (120,000) 50,000 Fair value 10,000 20,000 300,000 Inventory PPE Accumulated depreciation Goodwill 30,000 Accounts payable Common stock Retained earnings 30,000 100,000 228,000 Big Co pays $350,000 in cash for the acquisition. Indirect acquisition costs for legal and accounting services total $20,000, paid in cash. Question 1 1 pts How much goodwill would be recorded as part of this transaction? (Answer in form "xx,xxx")