Mandleton, Inc. is purchasing Goboken Corp. Information relating to Gobaken is as follows: Bal sheet values (immediately beforeEstimated fair acquisition) before Estimated fair values Cash 60 s) Other current assets 40 45 Non-current assets 100 13 Liabilities 160 160 Common stock 1.5 Retained earnings 25 Mandleton pays $100 cash to acquire Gobaken Corp. Determine the amount, if any, of goodwill Mandelton will report as a result of its acquisition of Gobaken