On January 1, 20x8, Leon Company purchased 70% of Musa Corporation's P5 par common stock for P588,000. The book value of Musa net assets was P640,000 at that time.The fair value of Musa's identifiable net assets was the same as their book value except for equipment that was P30,000 in excess of the book value.In January 1, 20x8, consolidated balance sheet, partial goodwill would be reported at what amount?