Suppose that you have the following information about the balance sheet of the

acquirer $($A$)$ and the target firm $($T$)$: $($NOTE: The balance sheet numbers are NOT

identical for the three questions based on M&As$).$

The market value of $A$ is $$94$ and that of $T$ is $$45.$ The acquiring firm makes an offer

to buy T$\text{'}$s shares for $$67.$

Compute the Goodwill for the combined firm $"$AT$".$