One of the members in the alliance resigned, namely Nicki. Nicki's ownership in profit and loss is 25%. From his resignation, Nicki was paid $80 million to settle his holdings. The partners' total equity before the recognition of goodwill on Nicki's exit was $300 million. However, when Nicki left, the remaining partners' capital, excluding his share in goodwill, totaled $280 million. So how much goodwill does the company approve?