USA Advertsing paid $100,000 to acquere Seacoast Fepart, a weekly atvertising paper At the time of the acquisition, Seasoost Report' haiance sheet reported total assats of $100,000 and lablities of 560,000 The tair market walue of Seacoast Raport assets was 180 , 000. The far martet value of Sescoast Reporf labuities wat s60.000, Read the reauirements: Requirement 1. How much goodwill did USA Advertising purchase as part of the acquistion of Seacosst Report