RE:  Would I include the Goodwill here as well?

It would help if you had a copy of the buy/sell agreement.  What exactly did your client sell?  Did it include the hamster that's still running on the wheel in his old office?

If there was no written agreement, how about the bar napkin that they scribbled on?

If no bar napkin, how about your client's best recollection?

Your fellow Intuit product users in a random forum likely aren't in the best position to tell if Goodwill should be included.  Except perhaps @IRonMaN  thru the words of Ivar or Olga.