The intangible assets of a company getting acquired were written up for both book and tax purposes from a pre-deal book value of $50m to $60m as part of the acquisition accounting. The companys definite-lived intangible assets are amortized on a straight-line basis over 15 years for both book and tax purposes. Also assume that the companys assets will be amortized at the acquirers tax rate of 40% post acquisition. Assume the purchase price exceeds the fair value of net assets. What is the impact of the write-up on the goodwill recorded in the acquisition?