Gamison Ltd acquires the business of Deban Ltd by buying all of its assets and liabilities. GamisonLtd pays cash of $277113 for Deban’s business. Deban’s balance sheet at the date of acquisition is: Inventory $30000 Plant and equipment $60000 Land $80000 Accounts payable $20000 Share capital $100000 Retained earnings $50000 All of deban's asset and liabilities are recorded at fair value except for: Item Fair value Inventory $45390 Plant and equipment $84946 Land $85718 In addition Deban Ltd has guaranteed the debt of a former manager. The amount of the debt $80299 and the probability of having to pay the guarantee is 29%. The tax rate is 30% and the only temporary difference created on the acquisition is the guarantee. The tax base of the guarantee is $0. How much goodwill will Gamsison record as a result of this acquisition?