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Determining the Initial Value of Goodwill On April 1, Penn Corporation purchased all the assets and assumed all the liabilities of Suber Company for $196,000 cash. Suber's total identifiable asset values follow: Suber's book value, $280,000; estimated fair value, $322,000. Suber's total liabilities were $147,000 (fair value and book value). Required Calculate the amount of goodwill included in the purchase price paid by Penn Corporation on April 1