Could you please explain and provide an answer to the following question?

On July 1, 2013 when Sharkey company's total stockholders equity was $260,000, Pembroker corp purchased 7,000 shares of Sharkey's common stock at $40 per share. Sharkey company had 10,000 shares of common stock outstanding both before and after the purchase by Pembroker, and the book balue of Sharkeys net assets on July 1, 2013 was equal to the fair value. On a consolidated balace sheet prepared at July 1, 2013, goodwill would be shown at: $98000, if so how it arives at that