Question 18 (4 points) Martin Jackson owns a number of nightclubs that have been quite successful for the past 30 years. Recently, he acquired a nightclub that is very popular among younger customers, in an effort to broaden his clubs appeal. Mr. Martin paid 5600,000 for the club His accountant and attorney had the club appraised, and found the fair value of the club to be $540,000. What is the amount of Goodwill that will be recorded as part of this transaction