One of the members in the fellowship resigned, Nicki. Nicki's ownership in profit and loss is 25%. From her resignation, Nicki was paid $80 million to settle her holdings. The partners' total equity...

Extracted text: One of the members in the fellowship resigned, Nicki. Nicki's ownership in profit and loss is 25%. From her resignation, Nicki was paid $80 million to settle her holdings. The partners' total equity before the recognition of goodwill on Nicki's exit was $300 million. However, when Nicki left, the remaining partners' capital, excluding her share in goodwill, totaled $280 million. So how much goodwill does the company approve?