Because it isn't a building, it's a rental property business.  The $50,000 is the cost of the desk and chair that comprise the business assets.  It's kinda like the fine print on something that you buy that needs batteries.  But instead of "batteries not included", it is "buildings not included".

As far as the goodwill goes, check out something called amortization of intangible assets.  Google is a good friend to have at times like these.