Dorel Company is being purchased and has the following balance sheet as of the purchase date: Current assets $200,000 Liabilities $ 90,000 Fixed assets 180,000 Equity 290,000 Total $380,000 Total $380,00 0 Amanda Co. paid for 45% of Dorel's net assets is $500,000. The fixed assets have a fair value of $220,000, and the liabilities have a fair value of $110,000. The amount of goodwill or gain to be recorded in the purchase is