Pursuing an inorganic growth strategy, Wilson Company acquir…

Pursuing an inorganic growth strategy, Wilson Company acquired Venus Company’s net assets and assigned them to four separate reporting divisions. Wilson assigned total goodwill of $134,000 to the four reporting divisions as given below: Alpha Beta Gamma Delta Carrying value $ 200,000 $ 320,000 $ 370,000 $ 300,000 Goodwill included in carrying value 20,000 34,000 50,000 30,000 Fair value of net identifiable assets at year-end 150,000 300,000 390,000 280,000 Fair value of reporting unit at year-end 180,000 350,000 360,000 295,000   Based on the preceding information, what amount of goodwill will be reported for Beta at year-end?