Ayayai Automotive is looking to expand its operations and has approached Dynatech Garage to acquire its business. Dynatech has

agreed to sell if Ayayai assumes the mortgage on Dynatech's building as part of the sale. The fair value of Dynatech's identifiable

assets and identifiable liabilities are:

Assuming Ayayai purchases the business for $$1,324,000$ :

$($a$)$

Calculate goodwill.

Goodwill $