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Business A buys Business B for $ 113 million in cash. Business A is a non-lending company with 13.4 million in working capital. Company B's

Business A buys Business B for $ 113 million in cash. Business A is a non-lending company with 13.4 million in working capital. Company B's assets were valued and their market value is 89.7 million. Company A will record the market using the accounting method. How much goodwill will appear in Company A's books once the market is completed?

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