Immediately following an acquisition, the Alpha Company's balance sheet included cash $50,000, investment in subsidiary $200,000, plant assets $475,000, and liabilities $150,000. The wholly owned subsidiary (Bravo-Zulu Company) had cash $55,000, plant assets $145,000, and liabilities $70,000. All balances are normal. There are no other assets or liabilities, and the given values for the subsidiary are also equal to their fair values. Use this information to determine the dollar value of Goodwill that will be recorded in Alpha Company's consolidated balance sheet?