Birk Co. purchased 30 percent of Sled Co.'s outstanding common stock on December 31 for $200,000. On that date, Sied's stockholders' equity was $500,000, and the fair value of its identifiable net assets was $600,000, On December 31 , what amount of goodwill should Birk attribute to this acquisition? so $20,000 $30,000 $50,000