What is the amount of new Goodwill created from an M&A transaction based on the information below:

Equity Purchase Price of Target:$$1,000$ mil.; Target's book equity value: $$400$ mil.; Target's existing Goodwill:$$200$ mil.; Allocations of tangible and intangible asset write$-$ups are $15\%$ and $10\%,$ respectively. Marginal tax rate is $20\%.$

Question $4$ options:

$$600$

$$640$

$$840$

$$360$

$$540$