Bullen Inc. acquired $100\%$ of the voting common stock of Vicker Inc. on January $1,2013.$ The book value and fair value of Vicker's accounts on that date $($prior to creating the combination$)$ follow, along with the book value of Bullen's accounts:

$\backslash$table$[[$Retained Earnings $1/1/15,\backslash$table$[[$Bullen Book$],[$Value$]],\backslash$table$[[$Vicker Book$],[$Value$]],\backslash$table$[[$Vicker Fair$],[$Value$]]],[$$$,250,000,$$$,240,000,,],[$Cash and receivables,$$,170,000,$$$,70,000,$$$,70,000],[$Inventory$,$$$,230,000,$$$,170,000,$$$,210,000],[$Land$,$$$,280,000,$$$,220,000,$$$,240,000],[$Buildings $($net$),$$$,480,000,$$$,240,000,$$$,270,000],[$Equipment $($net$),$$$,120,000,$$$,90,000,$$$,90,000],[$Liabilities$,$$$,650,000,$$$,430,000,$$$,420,000],[$Common Stock,$$,360,000,$$$,80,000,,],[$Additional paid$-$in capital,$$,20,000,$$$,40,000,,]]$

Assume that Bullen issued $12,000$ shares of common stock with a $$5$ par value and a $$47$ fair value to obtain all of Vicker's outstanding stock. In this acquisition transaction, how much goodwill should be recognized?