Firm B has $5 million in current assets and $2 million in current liabilities. The firm has fixed assets with a book value of $31.6 million and a market value of $33.9 million. The firm has no long-term debt. Firm A is buying Firm B for $43 million in cash. The acquisition will be recorded using the purchase accounting method. What is the amount of goodwill that Firm A will record on its balance sheet as a result of this acquisition? All numbers are expressed in millions of dollars.