Parent acquires a 60% interest in a target company for $ 1,500. The tangible assets of the target are valued at $1,600 and tangible liabilities of the target are valued at $400. Assume the noncontrolling interest is valued at $600 (which is less on a per share basis than the parent's controlling interest.) What is the amount of the goodwill from the acquisition? $900 $500 $180 Zero