Fisher Limited acquired 75% of the share capital and reserves of Man Limited for $150 000. The equity of Man Limited consisted of share capital of $100 000 and reserves of $60 000. All assets and liabilities were recorded at fair value except plant and equipment which were recorded at $10 000 below fair value. The company tax rate was 30%. The partial goodwill method is adopted by the group. The amount of goodwill acquired by Fisher Limited in this business combination was: