How much goodwill would be recorded as part of this transaction?

Big Co. acquires Little Co in a transaction to be accounted for as a merger. Little Co. has the following trial balance information at the date of acquisition: Book value Fair value Cash 10,000 10,000 Inventory 18,000 20,000 PPE 400,000 300,000 Accumulated depreciation (120,000) Goodwill 50,000 Accounts payable 30,000 30,000 Common stock 100,000 Retained earnings 228,000 Big Co pays $350,000 in cash for the acquisition. Indirect acquisition costs for legal and accounting services total $20,000, paid in cash