On 1/1/2020, Company A had assets and liabilities with book values of $250,000 and $110,000 respectively. Fair values of the assets and liabilities were equal to their book values, except for buildings whose fair value exceeded their book value by $50,000. If company B acquires the net assets of Company A for $181,672, Company B would record --- (Enter a positive number for goodwill or a negative number for gain on acquisition)