Following is the statement of financial position of Wildhorse Industries, Ltd., as at December 31, 2023: Book Value Fair Value Cash $53,100 $53,100 Accounts receivable 273,600 284,700 Inventory 187,700 181,700 Land. 99,400 128,300 Plant and equipment (net) 769,000 889,900 $1,382,800 Current liabilities $127,300 127,300 Warranty liability 100,600 129,600 Common shares 663,100 Retained earnings 491,800 $1,382,800 The following day (January 1, 2024), Wildhorse was purchased by Crane Enterprises Inc. for a lump-sum cash payment of $1.3 million. Calculate the amount of goodwill acquired by Crane in this transaction. Amount of goodwill $