On January 1,2010,Fall Corporation Purchased 100% of the Outstanding Voting

On January 1,2010,Fall Corporation purchased 100% of the outstanding voting shares of Foliage Corporation for $600,000.The book and market values of Foliage's assets and liabilities as of January 1,2010 are listed below:
$$\begin{array} { l r r } \text { Item } & \text { Book Value } & \text { Market Value } \\\text { Equipment } & \$ 60,000 & \$ 80,000 \\\text { Trucks } & \$ 40,000 & \$ 55,000 \\\text { Factory } & \$ 300,000 & \$ 320,000 \\\text { Remaining assets } & \$ 130,000 & \$ 130,000 \\\text { Liabilities } & \$ 100,000 & \$ 100,000\end{array}$$ Calculate the amount of goodwill that should be recognized.