please show workings

0/3 pts AAP ltd acquired 70% of Joy Itd for 300,000 on 01.05.2013. On that date Joy Itd had in issue 200,000 ordinary shares of 0.5 (each issued at 80p when the company was incorporated). Joy Itd's share price on 01.05.2013 was quoted at 1.05 and on that date the fair value of its identifiable assets was the same as their book value. On 01.05.2013 Juice's retained earnings were 180,000 and the fair value of its identifiable assets was the same as their book value. The goodwill in Juice (non-controlling interest measured at fair value) at acquisition date is