Could you explain how to reach 2,850,000 goodwill.

Consolidated balance sheet DataCloud purchased all of the shares of Supercore for $30 million in cash. The balance sheets of DataCloud and Supercore just after the acquisition appear below, along with fair value information for Supercore's net assets. DataCloud Supercore Book Value Book Value Fair Value Dr (Cr) Current assets $10,000,000 $5,000,000 $4,000,000 Plant assets 40,000,000 36,000,000 25,000,000 Identifiable intangible assets 10,000,000 Investment in Supercore 30,000,000 Liabilities (35,000,000) (37,800,000) (37,500,000) Capital stock (30,000,000) (5,000,000) Retained earnings (15,600,000) 1,500,000 Treasury stock 100,000 100,000 Accumulated other comprehensive loss 500,000 200,000 Total $0 $0 On the consolidated balance sheet at the date of acquisition, what is the balance for goodwill? $25,100,000 $28,500,000 $29,100,000 $24,900,000