Flow Corp. purchased all of the issued and outstanding stock of RenTec Inc. for $250 million. On the date of the transaction RenTec's assets and liabilities had book values of $410.0 million and $290.0 million, respectively. The fair value of Rentec's fixed assets was $115.0 million compared to book value of $90.0 million. The book value of liabilities also represented fair value. The book value of assets included trademarks of $15.0 million which were fair valued at $30.0 million at the time of the transaction. As a result of the transaction how much goodwill should be recorded? (the answer should be in this format $xxx.x million)