Fullerton Waste Management purchased land and a warehouse for $790,000. In addition to the purchase price, Fullerton made the following expenditures related to the acquisition: broker's commission, $49,000; title insurance, $12,500; miscellaneous closing costs, $15,500. Assume that Fullerton decides to use the warehouse rather than demolish it. An independent appraisal estimates the fair values of the land and warehouse at $623,000 and $267,000, respectively. Determine the amounts Fullerton should capitalize as the cost of the land and the building. Pro-tech Software acquired all of the outstanding stock of Reliable Software for $21 million. The book value of Reliable's net assets (assets minus liabilities) was $9.0 million. The fair values of Reliable's assets and liabilities equaled their book values with the exception of certain intangible assets whose fair values exceeded book values by $3.2 million. Calculate the amount paid for goodwill. (Enter your answer in whole dollars.)