Blue Sky Companys 12/31 balance sheet reports assets of $65,893 and liabilities of $28,686. All of Blue Skys assets book values approximate their fair value, except for land, which has a fair value that is $9,736 greater than its book value. On 12/31, Horace Wimp Corporation paid $97,109 to acquire Blue Sky. What amount of goodwill should Horace Wimp record as a result of this purchase?