PT P pays Rp80.000.000 to acquire assets and liabilities PT S. PT S reports assets with a carrying v

PT P pays Rp80.000.000 to acquire assets and liabilities PT S. PT S reports assets with a carrying value of Rp60.000.000 and a fair value of Rp98.000.000 and liabilities with a carrying value and fair value of Rp23.000.000 at the time of acquisition. PT P also pays Rp3.000.000 for services to find the target company to be acquired.
Requested:
Calculate the goodwill recognized for the acquisition!

 
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