Assume that an investor purchases 100% of an investee company for $15 million. The fair values of the identifiable net assets are as follows: Tangible net assets which include Receivables, inventories, PPE, payables and accruals = $5,250,000 Intangible assets which include Patents, customer lists, trade name, software, etc. = $3,000,000 Research and development assets which include Research projects in process at the investee company = $3,750,000. In addition to the purchase price, the investor also incurs acquisition-related costs amounting to $1,350,000 for professional fees and the internal allocation of overhead relating to the purchase. 

Question: How much of the purchase price is assigned to Goodwill?