Vader Company purchased $100$ percent of the common shares of Skywalker Company by issuing shares of common stock valued at $$900,000.$ Selected accounts from Vader's balance sheet

at the date of combination are as follows:

Selected accounts from the balance sheet of Skywalker at acquisition are as follows:

On the date of purchase, Skywalker's inventory and buildings and equipment had fair values of $$255,000$ and $$870,000,$ respectively.

Based on the information given above, the amount to be reported for goodwill in the consolidated balance sheet immediately after the combination is:

$1.$$$0$

$$35,000$

$$60,000$

$$25,000$

None of the above