Poppy Corporation paid $180,000 for an 30% interest in Soppy Corporation on January 1,201 when the stockholders' equity of Soppy consisted of $300,000 capital stock and $140,000 retained earnings. The following assets of Soppy had fair values different from their book values when Poppy acquired its interest: During 20X1, Soppy's reported net income was $60,000 and dividends declared and paid were $12,000. Calculate Goodwill/BPG