Courageous Company (parent) paid $1,890,000 for 80% of the outstanding voting shares of Compassionate Company (subsidiary). On the day of acquisition, Compassionate Company had the following assets and liabilities:

Book ValueFair Value

Current Asset975,000 975,000

Non-Current Asset1,155,0001,365,000

Current Liabilities(210,000)(210,000)

Non-Current Liabilities(450,000)(450,000)

Required:

How much should be reported as Goodwill - Partial as a result of the shares acquisition?