American Outfitters purchases a company, Canadian Outfitters, for a price of $400,000. American Outfitters assets have a market value of $3M. Canadian Outfitters assets have a book value of $500,000 and a market value of $350,000. Canadian Outfitters liabilities have a market value of $30,000. Canadian Outfitters liabilities have a book value of $50,000. American Outfitters liabilities have a market value of $32,000. What is the amount of Goodwill that results from the purchase of American Outfitters of Canadian Outfitters