Polaris Company acquires all of the stock of SSC, Inc. for $80 million in cash. At the date of acquisition, SSC's equity consists of capital stock of $20 million, retained earnings of $32 million (credit balance), and accumulated other comprehensive income of $4 million (credit balance). SSC's books report current assets of $16 million, equipment of $120 million, and liabilities of $80 million. Stark's assets and liabilities are reported on its books at amounts that approximate fair value, except that equipment with a book value of $16 million has a fair value of $24 million. Stark has no previously unreported identifiable intangible assets. Required Note: Provide all answers in millions. Note: Do not use negative signs. a. Prepare a schedule calculating the goodwill to be recognized for this acquisition