Amortization of Goodwill when Paying w/ Labor?

If I'm aquiring customers from a competitor and I'm paying for it by working for the competitor without monetary comepnsation, how would the goodwill of the aquistion be amoritzed? How much goodwill could be amortized?

If I pay $10k and work for 1 month "for free" to aquire the customers, is the goodwill of the aquisition $10k? Is it $10k + the cost of my labor? Something else? If it's $10k + the cost of my labor, can I also write off that labor as an expense (particularly if it's my employee's labor)?

In the USA.