Fresh Tomato Company purchased all the outstanding common stock of Fincel Corn Company for $33,000,000 in cash. Following are the book values and fair values of Fincels assets and liabilities:

	Book Value			Fair Value
Current assets	$	12,200,000		$	15,200,000
Property, plant, and equipment		22,000,000			28,000,000
Other assets		3,800,000			4,800,000
Current liabilities		8,200,000			8,200,000
Long-term liabilities		14,800,000			13,800,000

Required:

Calculate the amount paid for goodwill.