Hepner Corporation has the following stockholders$$ equity accounts:

Preferred stock $(8\%$ cumulative dividend$)$ $ $570,000$

Common stock $820,000$

Additional paid$-$in capital $370,000$

Retained earnings $1,020,000$

The preferred stock is participating. Wasatch Corporation buys $75$ percent of this common stock for $$1,680,000$ and $65$ percent of the preferred stock for $$650,000.$ The acquisition$-$date fair value of the noncontrolling interest in the common shares was $$560,000$ and was $$350,000$ for the preferred shares. All of the subsidiary$$s assets and liabilities are viewed as having fair values equal to their book values.

Required:

What amount is attributed to goodwill on the date of acquisition?