Firm A has $3.5 million in net working capital. The firm's fixed assets have a book value of $29.8 million and a market value of $35.5 million. The firm has no long-term debt. Firm B is buying Firm A for $40 million in cash. The acquisition will be recorded using the purchase accounting method. What amount of goodwill will Firm B register on its balance sheet as a result of this deal