Mac acquired 100% of Cheese for $200.
At acquisition date Cheese had equity of $170, comprised as follows:
Capital		100
Asset revaluation reserve		20
Retained earnings		50
Equity		170
The book value of net assets was considered to be close to fair value,
except for the following:
	Cost	Carrying amount	Fair value
Intangibles	0	0	30
The tax rate is 30%.

What is the amount of goodwill acquired by Mac?