Parent Inc. $($Parent$)$ and Sub Inc. $($Sub$)$ had the following balance sheets on December $31,2022$: $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|\}\backslash$hline & Parent & Sub $\backslash \backslash \backslash$hline Current Assets & $\backslash$$$60,000$ & $\backslash$$$10,000\backslash \backslash \backslash$hline Fixed Assets $($net$)$ & $100,000$ & $60,000\backslash \backslash \backslash$hline Total Assets & $\backslash$$$160,000$ & $\backslash$$$70,000\backslash \backslash \backslash$hline Current Liabilities & $\backslash$$$42,000$ & $\backslash$$$35,000\backslash \backslash \backslash$hline Bonds Payable & $20,000$ & $12,000\backslash \backslash \backslash$hline Common Shares & $90,000$ & $12,000\backslash \backslash \backslash$hline Retained Earnings & $8,000$ & $11,000\backslash \backslash \backslash$hline Total Liabilities and Equity & $\backslash$$$160,000$ & $\backslash$$$70,000\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$ On January $1,2023,$ Parent purchased all of Sub's common shares for $\backslash (\backslash$$ $50,000\backslash )$ in cash. On that date, Sub's current assets and fixed assets had a fair value of $\backslash (\backslash$$ $18,000\backslash )$ and $\backslash (\backslash$$ $48,000\backslash ),$ respectively. Consolidated financial statements were prepared on that date. Which of the following is the correct amount for the goodwill arising from this business combination?