Raider Ltd acquires the business of Target Ltd by buying all of its assets and liabilities. Raider Ltd pays cash of $277027 for Target's business....

In addition Target Ltd has guaranteed the debt of a former manager.  The amount of the debt $75962 and the probability of having to pay the guarantee is 14%.  The tax rate is 30% and the only temporary difference created on the acquisition is the guarantee.  The tax base of the guarantee is $0.

How much goodwill will Raider record as a result of this acquisition?