Mercury Corporation acquired 100 percent of the stock of Jupiter Company when the book value of Jupiters net assets was $250,000. The fair value of Jupiters 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 following the combination if Mercury paid $285,000 for the acquisition?

		$0
		$5,000
		$15,000
		$45,000