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 company's definite-lived intangible assets are amortized on a straight-line basis over 15 years for both book and tax purposes. Also assume the acquirer has a tax rate of 40%. 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?