I have a question about number 11, Cozzi company. How is the answer $70,000? I keep getting $190,000, which isn't even a choice

Cozzi Company is being purchased and has the following balance sheet as of the purchase date:

Current Assets 200,000

Fixed assets 180,000

Total 380,000

Liabilities 90,000

Equity 290,000

Total 380,000

The price paid for Cozzi's net assets (the purchaser assumes the liabilities) 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 to be recorded in the purchase is ________.