$7.$ On June $1,2018,$ when Kaimana Company's total stockholders' equity was $$500,000,$ Zennia

Corporation purchased $10,000$ shares of Kaimana's common stock at $$40$ per share. Kaimana had $25,000$

shares of common stock outstanding both before and after the purchase by Zennia, and the book value of

Kaimana's net assets on June $1,2018,$ was equal to the fair value. On a consolidated balance sheet

prepared on June $1,2018,$ goodwill would be: