What is the Goodwill recognized on the acquisition date balance sheet?

On August 1, ABC Corporation acquired 80 percent of XYZ Corporation for P560,000. XYZ Corporation had the following book and market values at acquisition date. * Book Value Market Value Cash P50,000 P50,000 Inventory 140,000 200,000 Plant Assets (net) 530,000 600.000 Cost of Goods Sold 210,000 Depreciation Expense 60,000 Liabilities (230,000) (230,000) Common Stock (10,000) Retained Earnings (350,000) Sales (430,000) What is the goodwill recognized on the acquisition date balance sheet