On January 1, 2023, Avion Blue Inc. acquired 100% of the voting common shares of Plane Corporation Inc. by issuing 10,000 common shares. At acquisition, Avion's shares were trading at $70 per share. Avion incurred $5,000 in share issuance costs and $6,000 in legal fees as part of this acquisition. After the transaction, the share ownership consisted of the following: (original Avion shareholder) Group A Group B - - (the new shareholder group) 90% 10% At acquisition, Plane's shareholders' equity consisted of $150,000 in common shares and $275,000 in retained earnings. The following is information related to Plane's assets and liabilities at acquisition: Accounts receivable Inventory Property, plant, and equipment (net) Current liabilities Carrying value $ 100,000 Fair value $ 90,000 250,000 275,000 400,000 525,000 100,000 100,000 300,000 285,000 Long-term debt What amount of goodwill would be recorded in the consolidated statement of financial position as a result of this acquisition?