X Co acquired 80% of Y Co outstanding capital stock for $430,000 cash. Immediately before the purchase, the balance sheets of both co reported the following Y CO Assets 750,000 Liabilities 400,000 Common Stock 310,000 X CO 2,000,000 750,000 1,000,000 250,000 Retained Earnings 40,000 Liabilities & Stockholders' Equity 2,000,000 750,000 At the date of purchase, the fair value of Y assets was $50,000 more than the Book value amounts. In the consolidated balance sheet prepared immediately after the purchase, the goodwill should amount to