ABC Corporation has recently acquired XYZ Limited for $500 million. At the acquisition date, the fair value of XYZ's net identifiable assets was estimated at $300 million. Before the acquisition, ABC recorded its ownership percentage of XYZ as a significant equity investment under the equity method. After completing the acquisition, ABC is required to consolidate XYZ's financials. Based on the acquisition method, what amount will ABC Corporation record as goodwill as a result of this acquisition?