Micro C o acquired 90% of the $100,000ordinary share capital of Minnie Co for $300,000 on 1 January 2012 when the retained earning of Minnie Co were $156,000.At the date of acquisition the fair value of plant held by Minnie Co was $20,000higher than its carrying value .the fair value of the non-controlling interest at the date of acquisition was $75,000. What is the goodwill arising on the acquisiton of Minnie Co?