Jennifer sold all of her business assets in a single transaction on March 1, 2022. The total sales price of $140,000 was allocated as follows: A building with a fair market value (FMV) of $100,000. Land with an FMV of $10,000. Furniture with an FMV of $20,000 and an adjusted basis of $15,000. Given the information provided, what is the value of goodwill and ongoing concern included in the sale? $0 $5,000 $10,000