Crane Companys balance sheet at December 31, 2026 reports assets of $1083000 and liabilities of $767000. All of Cranes assets book values approximate their fair value, except for land, which has a fair value that is $60000 greater than its book value. In addition, notes payable has a fair value that exceeds its book value by $51000. On December 31, 2026, Blossom Corporation paid $437000 to acquire Crane. What amount of goodwill should Blossom record as a result of this purchase