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?

Answer: $115,000, but I'm not sure of how the $115,000 is derived? Please help explain the exact steps to arriving to this answer..

THanks!