On 1 April 20X2 Green acquired 24,000 of the 32,000 $1 equity shares of Grass for $90,000, when the total retained earnings of Grass showed a balance of $43,000. The retained earnings of Home at that date were $20,000.

On 31 October 20X5 Grass acquired 6,400 of the 8,000 $1 equity shares of Home for $50,000 when the retained earnings of Home showed a balance of $25,000. The retained earnings of Grass at that date were $52,000.

What is the amount of goodwill to be included in the consolidated statement of financial position of Green, assuming no impairment losses have yet been recognised for the goodwill purchased?