28. Blue Sky Company's 12/31/21 balance sheet reports assets of $7,000,000 and liabilities of $2,800,000. All of Blue Sky's assets' book values approximate their fair value, except for land, which has a fair value that is $400,000 greater than its book value. On 12/31/21, Amy Corporation paid $7,140,000 to acquire Blue Sky. What amount of goodwill should Amy record as a result of this purchase