In the AB pаrtnership, Allen's cаpitаl is $150,000 and Bоb's is $40,000 and they share incоme in a 3:2 ratiо, respectively. They decide to admit Carl to the partnership. Carl invests $50,000 for a one-fifth interest. What amount of goodwill will be recorded? (do not put either a dollar sign or a decimal in the answer; comma separator OK but not required)