Jack Inc. paid $$1,550,000$ for all the net assets of Jill Ltd$.$ At acquisition, the carrying value of the net assets of Jill was $$1,300,000.$ The fair values of all

the assets and liabilities were equal to the carrying value with the exception of the following:

On the date of acquisition, which of the following amounts represents the amount of goodwill that Jill would record as a result of this acquisition?

$$250,000$

$$415,000$

$$95,000$

$$405,000$