Carla Vista Company purchases Sandhill Company for $2470000 cash on January 1, 2021. The book value of Sandhill Companys net assets, as reflected on its December 31, 2020 balance sheet is $1923000. An analysis by Carla Vista on December 31, 2020 indicates that the fair value of Sandhills tangible assets exceeded the book value by $190500, and the fair value of identifiable intangible assets exceeded book value by $142500. How much goodwill should be recognized by Carla Vista Company when recording the purchase of Sandhill Company?