Recognition upon initial consolidation of a variable interest entity (VIE) when VIE is not a business for $20,000, and correctly accounted for this investment under the cost method (i.e., it was a passive investment and it was not marketable). $450,000. following amounts: Note: Use a negative sign with your answer in part b. to indicate a loss on initial consolidation of Legal Entity, if applicable. \begin{tabular}{|l|lr|} \multicolumn{1}{c}{ Account } & \multicolumn{2}{c|}{ Amount } \\ \hline a. Goodwill & $ & 0 \\ \hline b. Gain (Loss) on initialconsolidation of Legal Entity & $ & 0x \end{tabular}