XY acquired 75% of the equity shares of LM on 31 December 20X3.  LM acquired 60% of the equity shares of JK on 31 December 20X4 for $950,000.  XY measured the non controlling interest in JK at the date of acquisition using the proportionate share of the fair value of the net assets acquired. The fair value of JK's net assets was $850,000 at 31 December 20X4.

What is the value of goodwill that XY will include in its consolidated statement of financial position at 31 December 30X4 in respect of JK as a result of gaining indirect control?