Suppose a bidder purchases a target for $45 million in cash. For purposes of the acquisition, the target's fixed assets are appraised at $30 million. Further, assume the target has working capital of $10 milion and no long-term debt. If the bidder uses the purchase accounting method to account for the acquisition find its goodwill. (do NOT set up financial statements, simply find the result in the following form : goodwill - A+B-C, etc.-->i.e, show me the numbers)