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Company A acquires Company B for $500 in cash. The acquirer's market cap is $450. The target's market cap is $400. The target's book value

Company A acquires Company B for $500 in cash. The acquirer's market cap is $450. The target's market cap is $400. The target's book value of assets and liabilities are $600 and $300, respectively. The target's fair value of assets and fair value of liabilities is $500 and $150. What is the total goodwill to be booked from the acquisition? (don't include $ in the answer; so if the answer is $1234, write 1234)

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