The ABC Company paid $540,000 for an 80% stake in XYZ Company. At the time of acquisition, the book value of XYZ's net assets were $600,000. For all of XYZ's assets and liabilities, book value and fair value were approximately equal. There was no active market for the shares of XYZ Company. Using the acquisition method, what amount of goodwill should appear in a consolidated balance sheet prepared immediately after the combination?