Goodwill Calculation in Acquisition Method

ABC Corporation recently acquired XYZ Limited for a purchase price of $1.2 billion. Prior to the acquisition, XYZ Limited had assets with a fair value of $800 million and liabilities with a fair value of $300 million. ABC Corporation performed a thorough evaluation and deemed that the non-controlling interest at fair value is worth $200 million. Calculate the goodwill that ABC Corporation should recognize as a result of this acquisition.