Yelo Gifts Ltd acquired the business (net assets) of Blooms Ltd for $68,000. At the date of purchase, the following information was available: Fair Value $30,000 $35,000 $12,500 $22,500 Bank overdraft ($5,500) ($5,500) What is the value of purchased goodwill recorded by Yelo Gifts Ltd? Delivery vehicle Inventories O $16,000 O $5,000 O $0 Carrying Amount O $10,500