Francisco sold all of his business assets in a single transaction on August $1,2023.$ The total sales price of $$140,000$ was allocated as follows:A building with a fair market value $($FMV$)$ of $$100,000.$Land with an FMV of $$10,000.$Furniture with an FMV of $$20,000$ and an adjusted basis of $$15,000.$Given the information provided, what is the value of goodwill and ongoing concern included in the sale?$\mathrm{}$$\mathrm{}\mathrm{}\mathrm{}\mathrm{}$$\mathrm{}\mathrm{}\mathrm{}\mathrm{}\mathrm{}$$\mathrm{}\mathrm{}\mathrm{}\mathrm{}\mathrm{}$