Answer:
$50,000
Step-by-step explanation:
Goodwill = amount of money paid for 80% of the stocks + fair value of non-controlling interest - fair value of assets = $95,000 + $21,250 - $66,250 = $50,000
Goodwill will only be allocated to the company that is carrying out the acquisition since goodwill exists due to the intervention of the outside company.