On 1 July 2015 Sarah Ltd acquires all the shares in Jane Ltd for $856,000 cash The financial statements of Jane Ltd as at 1 July 2015 shows the following: Retained earnings Share capital The tax rate is 30% 190,000 146,000 At the date of acquisition all the net assets of Jane Ltd are at fair value except for the following: Land Equipment (cost $238,000) Carrying amount $170,000 $156,000 Fair value $236,000 $278,000 Calculate and enter the amount of goodwill for the acquisition analysis in the answer block below: