Biosensors International Group uses the discounted cash flow model to estimate goodwill on acquisition date. in using this model, cash flow projections are based on budgets / forecast for the next 5 years and are discounted appropriately. The average annual growth rate of cash flow for JWMS is 18%, the terminal growth rate is 2% and the pretas discount rate is 12%. Assuming that the extra cash flow generated by JWMS in the year prior to acquisition is estimated as $32,357, calculate the amount of goodwill that should be included in the acquisition cos.