As of December $31,20$X$4,$ Blue Co$.$s statement of financial position shows the book values of $$15,000,000$ for total assets and $$12,000,000$ for total liabilities. Also on December $31,20$X$4,$ an appraisal shows the fair values of $$18,500,000$ for total assets and $$14,000,000$ for total liabilities. Green Co$.$ purchased all of the net assets of Blue Co$.$ on December $31,20$X$4$ for $$5,500,000.$ What amount of goodwill, if any, did Green Co$.$ record on the acquisition date?