Fresh Tomato Company purchased all the outstanding common stock of Fincel Corn Company for $46,000,000 in cash. Following are the book values and fair values of Fincels assets and liabilities:

	Book Value			Fair Value
Current assets	$	17,000,000		$	20,000,000
Property, plant, and equipment		31,600,000			37,600,000
Other assets		5,400,000			6,400,000
Current liabilities		9,800,000			9,800,000
Long-term liabilities		17,200,000			16,200,000

Required:

Calculate the amount paid for goodwill. (Enter your answer in millions (i.e. 5,000,000 should be entered as 5).)