Response to the following problem:
Mask, a private limited company, has arranged for Man, a public limited company, to acquire it as a means of obtaining a stock exchange listing. Man issues 15 million shares to acquire the whole of the share capital of Mask (6 million shares). The fair value of the net assets of Mask and Man are $30 million and $18 million respectively. The fair value of each of the shares of Mask is $6 and the quoted market price of Man's shares is $2. The share capital of Man is 25 million shares after the acquisition. Calculate the value of goodwill in the above acquisition.