What is the value of goodwill of the combined company in, Financial Management

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What is the value of goodwill of the combined company in

Company A pays $46 million for all of the outstanding stock in Target Company. The FMV of the Target Company’s tangible assets is $19 million and intangible assets is $15 million. The FMV of assumed liabilities is $2 million. What is the value of goodwill of the combined company (in million)?

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