The balance sheet of Flo's Restaurant showed total assets of $$600,000,$ liabilities of $$160,000$ and stockholders$$ equity of $$540,000.$ An appraiser estimated the fair value of the restaurant assets at $$680,000.$ If Alice Company pays $$770,000$ cash for the restaurant, what is the amount of goodwill?

Multiple Choice

$$90,000$

$$170,000$

$$250,000$

$$230,000$