How to calculate the goodwill for acquisition for this problem?

On January 1, 2018, Marshall Company acquired 100 percent of the outstanding common stock of Tucker Company. To acquire these shares, Marshall issued $200,000 in long-term liabilities and 20,000 shares of common stock having a par value of $1 per share but a fair value of $20 per share. Marshall paid $30,000 to accountants, lawyers, and brokers for assistance in the acquisition and another $12,000 in connection with stock issuance costs.

Prior to these transactions, the balance sheets for the two companies were as follows:

Marshall Company Book ValueTucker Company Book Value

Cash$ 60,000$ 20,000

Receivables270,00090,000

Inventory360,000140,000

Land200,000180,000

Buildings (net)420,000210,000

Equipment (net)160,00050,000

Goodwill-10,000

Accounts payable(150,000)(40,000)

Long-term liabilities(430,000)(200,000)

Common stock$1 par value (110,000)-

Common stock$20 par value-(120,000)

Additional paid-in capital(360,000)-

Retained earnings, 1/1/18(420,000)(340,000)

In Marshall's appraisal of Tucker, it deemed three accounts to be undervalued on the subsidiary's books: Inventory by $5,000, Land by $20,000, and Buildings by $30,000. Marshall plans to maintain Tucker's separate legal identity and to operate Tucker as a wholly owned subsidiary.