Bryce Company has net assets with fair value of $600,000. Due to recent losses, the company also has a net operating loss carryforward of $160,000. The tax rate is 25%. It is more likely than not that the tax benefit will be realized. The company was acquired for $800,000. What amount of goodwill should be recognized in the consolidated financial statements?

		$200,000
		$160,000
		$0
		$50,000
		$150,000