On 1 July 20X7, Lime Co acquired 90% of Soda Co's equity share capital. On this date, Soda Co had an internally generated customer list which was valued at $35m by an independent team of experts. At 1 July 20X7, Soda Co was also in negotiations with a potential new major customer. If the negotiations are successful, the new customer will sign the contract on 15 July 20X7 and the value of the total customer base would then be worth $45m.What amount would be recognised for the customer list in the consolidated statement of financial position of Lime Co as at 1 July 20X7?