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Amelia Co. paid $110,000 for the 30% net assets of Cosmo Corp. At the time of the acquisition the following information was available related to Cosmo's balance sheet: Current Assets Building Equipment Liabilities Book Value $50,000 80,000 40,000 30,000 Fair Value $ 50,000 100,000 50,000 30,000 What is the amount of goodwill or gain related to the acquisition