A Ltd$.$ plans to acquire B Ltd$.$ The following information is available:

B Ltd$.$ has property, plant, and equipment $($book value $$100$ million, fair value $$250$ million$).$

B Ltd$.$ has operating lease assets for which it has to pay lease rental of $$40$ million p$.$a$.$ for the next five years, as compared to current market rental of $$45$ million p$.$a$.$ Discount rate: $10\%.$ PV of five$-$year annuity at $10\%$ is $3\mathrm{.}7908.$

B Ltd$.$ has inventories $($book value $$80$ million; net realizable value $$95$ million$).$

B Ltd$.$ has debtors of $$102$ million; it has been assessed that $$80$ million will be collectable. However B Ltd$.$ guarantees that collection from debtors will not be less than $$90$

B Ltd$.$ is one of the suppliers of A Ltd$.$ with which it has a five$-$year supply contract at a fixed rate that is now unfavorable. A Ltd$.$ has assessed that its losses are $$3$ million per annum under the existing contract. Under the existing clause of this agreement A Ltd$.$ would pay $$6$ million compensation for premature termination of the agreement before two years of remaining maturity. The contract has four years of validity. Discount rate: $10\%.$ PV of four$-$year annuity at $10\%$ is $3\mathrm{.}1699.$

A Ltd$.$ offers employment to the Managing Director of B Ltd$.$ at $25\%$ above the comparable term, which works out to $$2$ million.

B Ltd$.$ has not recognized value of a brand name, which is worth $$3$ million.

The customer list of $BLtd.$ is valued by A Ltd$.$ at $$2$ million.

B Ltd$.$ has a pending order that would earn a profit of $$20$ million. A Ltd$.$ has valued that a competitor would have spent at least $$3$ million for obtaining this contract.

Sundry creditors and other liabilities taken over are $$50$ million.

A Ltd$.$ replaces the existing share$-$based award of B Ltd$.$ The market$-$based value of the acquirer's award is $$12$ million, as compared to the market$-$based value of the acquiree's award of $$10$ million. Under the acquiree's award the employees are required to complete Two years vesting period out of an original of five years. Under the acquirer's award the employees are not required to complete any further service.

A ltd issued $1$ Million equity shares to the erstwhile shareholder of $B1td.$ Market value of shares of A ltd$.$ is S $410$ each.

What would be the goodwill, if any in this business combination?