Answer: $55,000,000
Explanation:
Firm B has a book value of assets of $155 million and a book value of liabilities of $35 million. Its actual value is $155,000,000 - $35,000,000 = $120,000,000
Firm A actually pays $175 million for firm B..
Good will is $175,000,000 - $120,000,000 = $55,000,000