37. R acquired all the outstanding common stock of S Corporation for $103,000 in cash. The book values and fair values of S's assets and liabilities were as follows: Current assets Property, plant, and equipment Other assets Current liabilities Long-term liabilities Required: Book Value Fair Value $24,000 $30,000 44,000 72,000 4,000 6,000 16,000 20,000 24,000 19,000 Calculate the amount R would record for goodwill