SAA Ltd acquired 100% of the share capital of NBA Ltd for $237 500. NBA had total shareholder's equity of $200 000. The book values of NBA Ltd's assets were: buildings $100 000, machinery $120 000. The fair values of these assets were: buildings $120 000, machinery $110 000. The tax rate is 30%. What is the amount of Goodwill or Gain on Bargain Purchase arising from the business combination? Please enter a positive number to indicate a Goodwill or a negative number to indicate a Gain on Bargain Purchase. Type your