Using the information provided below, calculate the pro forma goodwill in this transaction. Assume that this transaction is structured as an asset sale in which all target assets and liabilities are being acquired.

EBITDA $$500$

Depreciation & Amortization $50$

Interest Expenses $30$

Taxes Rate $40\%$

Capital Expenditures $($CapEx$)120$

Change in Accounts Receivable $50$

Change in Inventory $30$

Change in Accounts Payable $(40)$

a$.$ $$400$

b$.$ $$500$

c$.$ $$600$

d$.$ $$1,000$