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In October 2020, Betta Inc. acquired Salvinas Inc. for $20 million dollars. At the time of acquisition, Salvinas balance sheet listed book value of $18

In October 2020, Betta Inc. acquired Salvinas Inc. for $20 million dollars. At the time of acquisition, Salvinas balance sheet listed book value of $18 million assets and $6 million liabilities. The fair value of the net assets of Salvinas on the date of transaction was $14 million. Assuming no goodwill impairment has occurred since the acquisition, how much should Betta Inc. report as goodwill attributed to the Salvinas acquisition?

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