Refer to this data for questions 16-21

Positivism Corporation paid $150,000 for an 30% interest in Science Tech Corporation on January 1, 20X1 when the stockholders' equity of Science Tech consisted of $200,000 capital stock and $160,000 retained earnings. The following assets of Science Tech had fair values different from their book values when Positivism acquired its interest:

	Book Value		Fair Value
Inventories (sold in 20X1)	$ 50,000		$ 60,000
Equipment (8-year life at the time of combination) Bonds Payable (matures 12/31/X5)	600,000 (500,000)		640,000 (525,000)

During 20X1, Science Techs reported net income was $50,000 and dividends declared and paid were $10,000.

Calculate the Excess/Difference

Calculate Goodwill/BPG