Kipper Ltd. acquired 30,000 of the100,000 outstanding common shares of Remora Inc. on January 15, 2019 for $380,000. As a result of acquiring the 30,000 shares, Kipper Ltd. can exercise significant influence over Remora Inc. The carrying value of Remora Inc.'s assets, which is also the fair value, is $750,000 and the carrying value Remora Inc.'s liabilities, which is also the fair value, is $202,000. Required: Calculate the amount of goodwill on the purchase