Shaw Company has the following account balances:

Receivables $ $100,000$

Inventory $150,000$

Land $100,000$

Building$$net $250,000$

Liabilities $100,000$

Common stock $100,000$

Additional paid$-$in capital $150,000$

Retained earnings $250,000$

Shaw$$s Land has a fair value of $$200,000,$ while its Building has a fair value of $$300,000.$ Shaw$$s Liabilities have a fair value of $$75,000.$

Brooks company acquires Shaw Company on December $31,$ by issuing $5,000$ shares of $$5$ par value common stock valued at $$150$ per share. Direct combination costs of $$20,000$ are paid to third parties and Brooks Company has estimated a $$40,000$ contingent performance liability. In the financial statements prepared immediately after the business combination, what is the amount of Goodwill using the acquisition method?