Tulip Corporation paid $375,000 for 100% of the outstanding capital stock of Daffodil Corporation on January 1, 2021. On this date. Dattoos recorded assets and tables were equal to their fair values except for land that had a fair value of $75,000. Any other difference would be considered goodwil Daffodil Corporations balance sheet on January 1, 2021 is presented as follows: Assets Liabilities & SE Cash 40.000 Accounts Payable 30,000 Receivables 90,000 Notes Payable 50,000 Land 50.000 Capital Stock 200.000 Equipment.net 200,000 Retained Earnings 100,000 Total 380,000 380,000 Tulip uses push-down accounting for its investment in Daffodil The push-down entry recorded on Daffodil's separate books will include what amount for goodwill $75,000 $50,000 $0 $25,000