On January 1, 2021, Parent purchased, 60% of Sub for 950,000. At that time: The fair value of the noncontrolling interest was 310,000 The book value of the Sub was 750,000 The fair value of identifiable net assets was 875,000 The AAP was allocated 600,000 to equipment with a remaining life of 10 years and 250,000 to a previously unrecorded patent with a remaining useful life of 5 years What amount of goodwill will be recognized? Previous