On January 1, 2023 Black Ltd purchases 90% of the shares issued by Queen Ltd. Consideration paid is Euro 1.200. Net book value of Queen's stockholders'equity at the date of purchase is Euro 900. At the date of acquisition, Queen owns a plant. Book value of the plant is Euro 400. Fair value of the same plant is Euro 800. Tax rate applicable is 50%. Black Ltd uses to recognize only the goodwill acquired by the parent company ("proportional goodwill"). In light of the above, goodwill is Eur0