Vinci Ltd paid $65,000 on 1.1.20X0 to acquire 75% of Bhatti's 100,000 $1 ordinary shares. At the date of acquisition Bhatti's quoted share price was 0.71$ it had accumulated losses totaling 40,000$ and the fair value of its non-current assets exceeded their book value by 45,000$. What is the goodwill/badwill under Method 2?