On January 1, 201, Como Company purchased 45% of the outstanding conymon shares of the tite Cornpany for 5200.000 . The net assets of Lte Company totaled $400,000. The inventory hod a beok value of $100000 and a fait value of 5120,000 . Facess cost atibitable to inventory is written ef in 20xt. During 20xt, Lite Compeny earned $200.000 and declared a dividend of $40,000 for the yeat: The amount of goodwili implicin in Comos iransaction is: Munigite cheice $20,000 59.900. 522.000 $1,000