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Required information

Prancer Inc. $($Prancer$)$ purchased $40,000$ voting shares out of Starter Corporation's $50,000$ outstanding voting shares for $$320,000$ on January $1,2023.$

On the date of acquisition, Starter's common shares and retained earnings were valued at $$120,000$ and $$180,000,$ respectively. Starter's book values approximated its fair values on the acquisition date with the exception of a patent and a trademark, neither of which had been previously recorded. The fair values of the patent and trademark on the date of acquisition were $$15,000$ and $$45,000$ respectively.

On January $2,2023,$ Prancer sold $7,000$ shares of Starter on the open market for $$84,000.$

Prancer uses the equity method to account for its investment in Starter.

What is the amount of acquisition differential $($including goodwill$)$ after the sale?