On March 3, 2012, Binford Tools acquired the following assets from Mace Hardware for $360,000: 
How much goodwill should Binford record for this acquisition?
Definitions:
Levels
Refers to the different values or categories of a variable in a study or analysis.
Degrees Of Freedom
The number of values in a statistical calculation that are free to vary for the purpose of estimating a parameter or fitting a model.
Two Way ANOVA
A statistical test used to determine the effect of two nominal predictor variables on a continuous outcome variable.
Interaction
In statistics, an occurrence when the effect of one variable depends on the level of another variable.
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