Brain Gum Piece

Upgrade	Effect	Sell value	Magic Powder
+0	-5% collision damage	7,230	80
+1	-5.1% collision damage	7,566	82
+2	-5.2% collision damage	8,028	84
+3	-5.3% collision damage	8,616	88
+4	-5.4% collision damage	9,330	93
+5	-5.5% collision damage	10,170	99
+6	-5.6% collision damage	11,136	106
+7	-5.7% collision damage	12,228	117
+8	-5.8% collision damage	13,359	162
+9	-6% collision damage	14,607	212

Extracting this Treasure returns Magic Powder. The amount is fixed per Treasure and upgrade level — it does not depend on which ingredients were used to evolve it.

Just like a tadpole becomes a frog, Brain Gum looked a whole lot different as a kid, too.