On July 1, 2014, when Worm Company's total stockholders' equity was $180,000, Bird Corporation purchased 7,000 shares of Worm's common stock at $30 per share. Worm Company had 10,000 shares of common stock outstanding both before and after the purchase by Bird, and the book value of Worm's net assets on July 1, 2014 was equal to the fair value. On a consolidated balance sheet prepared at July 1, 2014, goodwill would be

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