On March 1, 2023, Forrest Inc. issued 50,000 voting common shares in return for all the common shares of Mountain Corporation. At that time, Forrest's shares were trading at $19 per share. After the transaction, the original shareholder group of Forrest retained control. Below is information related to Mountain Corporation for March 1, 2023: Carrying value Fair value Cash $ 75,000 $ 75,000 Accounts receivable 150,000 135,000 Inventory 275,000 315,000 Property, plant, and equipment (net) 650,000 550,000 Total assets $ 1,150,000 $ 1,075,000 Current liabilities $ 115,000 $ 115,000 Long-term debt 275,000 275,000 Common shares 150,000 Retained earnings 610,000 Total liabilities and shareholders' equity $ 1,150,000 What amount of goodwill would be recorded in the consolidated statement of financial position as a result of this acquisition?