On January $1,2023,$ Avion Blue Inc. acquired $100\%$ of the voting common shares of Plane Corporation Inc. by issuing $10,000$ common shares. At acquisition, Avion's shares were trading at $$70$ per share. Avion incurred $$5,000$ in share issuance costs and $$6,000$ in legal fees as part of this acquisition. After the transaction, the share ownership consisted of the following:

Group A $($original Avion shareholder$)90\%$

Group B $($the new shareholder group$)10\%$

At acquisition, Plane's shareholders' equity consisted of $$150,000$ in common shares and $$275,000$ in retained earnings. The following is information related to Plane's assets and liabilities at acquisition:

Carrying value

Fair value

Accounts receivable

$ $100,000$

$ $90,000$

Inventory

$250,000$

$275,000$

Property, plant, and equipment $($net$)$

$400,000$

$525,000$

Current liabilities

$100,000$

$100,000$

Long$-$term debt

$300,000$

$285,000$

What amount of goodwill would be recorded in the consolidated statement of financial position as a result of this acquisition?

Question $6$ options:

$$430,000$

$$280,000$

$$125,000$

$$120,000$