Jabalia Co$.$ paid $$170,000$ to purchase the net assets of Noor Company. The balance sheet of Noor company at the acquisition day as follow: AssetsBook Value Cash$5,000$Receivables$20,000$Inventories$70,000$Equipment$90,000$Total$185,000$Liabilities and EquitiesAccounts payable$20,000$Common stock$100,000$Retained earnings$65,000$Total$185,000$Instruction: Calculate the goodwill if the fair market value of the assets less than its net book value by $$5,000$: