BrightTech Corp. provided the following balance sheets as at 31 December 2023. Draw up the consolidated balance sheet as at that date.

BrightTech Corp Balance Sheet as at 31 December 2023

Assets	Amount
Investment in subsidiary (80,000 shares bought 31.12.2022)	$195,000
Fixed assets	$270,000
Current assets	$65,000
Total	$530,000

Liabilities and Equity	Amount
Share capital	$360,000
Profit and loss account (31.12.2022)	$55,000
Add Profit for 2023	$115,000
Total	$530,000

AquaWave Ltd Balance Sheet as at 31 December 2023

Assets	Amount
Fixed assets	$110,000
Current assets	$70,000
Total	$180,000

Liabilities and Equity	Amount
Share capital	$90,000
Profit and loss account (31.12.2022)	$10,000
Add Profit for 2023	$80,000
Total	$180,000

Requirement: Draw up the consolidated balance sheet for BrightTech Corp. and its subsidiary as at 31 December 2023. Calculate the value of goodwill.