Question: I've included the problem & solution. But I ' m not sure how they calculated goodwill of 4 7 , 0 0 0 . Please

I've included the problem & solution. But I'm not sure how they calculated goodwill of 47,000. Please tell me how to calculate goodwill. Goodwill calculation is all I need answered please.
 I've included the problem & solution. But I'm not sure how

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