On $1$ July $2020,$ A Ltd pays $870,000$ to acquire the entire share capital of B Ltd$.$ The equity of B Ltd on that date consists of ordinary share capital of $400,000$ and retained earnings of $210,000.$ The fair value of the non$-$current assets of B Ltd on $1$ July $2020$ exceeds their carrying amount by $35,000.$ The value of goodwill acquired by A Ltd is: