Parent acquires a 60% interst 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 on a per share basis at the same value as the parent's controlling interest. What is the amount of the goodwill from the acquisition? $300 $1,300 $1,000 zero