Mercury Corporation acquired $100$ percent of the stock of Jupiter Company when the book value of Jupiter's net assets

was $$250,000.$ The fair value of Jupiter's net assets was $$280,000$ on the acquisition date.

Based on the preceding information, what amount of goodwill will be reported in consolidated financial statements presented immediately follo

$$295,000$ for the acquisition?

Multiple Choice

$$0$

$$5,000$

$$45,000$

$$15,000$