Parent and sub company had the following balance sheets on December $31,2021$ current assets for the parent company $65,000$ fixed assets net one lakh total assets one lakh $$65,000$ current liabilities $$42,000$ bond payable $$25,000$ common shares $$90,000$ retained earnings $$8000$ total liabilities and equity one lakh $$65,000$ for the company current assets are $$12,000$ fixed assets net $$61,000$ total assets $$73,000$ current liabilities $$35,000$ bones payable $$12,000$ common shares $$12,000$ retained earnings $$14,000$ total liabilities and equity $$73,000$ answer the following questions below on January $1,2022$ parent acquired sub by issuing $$46,000$ in common shares. On that date subs fair value of current assets and fixed assets were worth $$7000$ and $$59,000$ respectively. The fair value of current liabilities on the date of acquisition was $$21,000.$ There was a previously unrecorded patent for the sub that can now be recognized in the amount of $$11,000$ calculate Goodwill on the date of acquisition.