Solve for the number with Red X$.$ The goodwill is $0$ and $30,000$ for gain was wrong. Please solve second for gain.

Recognition upon initial consolidation of a variable interest entity $($VIE$)$ when VIE is not a business cost method $($i$.$e$.,$ it was a passive investment and it was not marketable$).$

Assume that the Legal Entity is not a "business," as that term is defined in FASB ASC $805("$Business Combinations"$).$ Related to the initial consolidation of the Legal Entity on January $1,2013,$ determine the 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.

$\backslash$begin$\{$tabular$\}\{$l$|$rr$|\}$

$\backslash$hline $\backslash$multicolumn$\{1\}\{$c$\}\{$ Account $\}$ & Amount $\backslash \backslash$

$\backslash$hline a$.$ Goodwill & $\backslash (\backslash$$ $\backslash )$ & $0\backslash \backslash$

$\backslash$hline b$.$ Gain $($Loss$)$ on initialconsolidation of Legal Entity & $\backslash (\backslash$$ $\backslash )$ & $\backslash (30,000\backslash$times $\backslash )\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$