KATHY Limited acquired 80% of the Share capital and Reserves of Bama Limited for $20,000. Share capital was $10,000 and Reserves amounted to $6,000. All assets and liabilities were recorded at fair value except plant which was recorded at $1,000 below fair value. The company tax rate was 30%. The partial goodwill method is adopted by the group. The amount of goodwill acquired by KATHY Limited in this business combination was:

		$7,200.
		$6,640.
		$13,360.
		$4,000.