CVN corp purchased CK corp for $200,000 cash. As part of the deal, CVN agreed to assume CK's debt, which CK had recorded with a bookvalue of $30,000. CVN received all of CK's assets, which CV had recorded with a total bookvalue $165,000. CVN had hired valuation experts who said the fairvalue of the debt was $32,000 and the fairvalue of the assets was $180,000. How much (if any) goodwill would CVN place on their books for this transaction?