Hepner Corporation has the following stockholders$$ equity accounts:

Preferred stock $(6\%$ cumulative dividend$)$ $ $560,000$

Common stock $810,000$

Additional paid$-$in capital $360,000$

Retained earnings $1,010,000$

The preferred stock is participating. Wasatch Corporation buys $80$ percent of this common stock for $$1,660,000$ and $70$ percent of the preferred stock for $$630,000.$ The acquisition$-$date fair value of the noncontrolling interest in the common shares was $$415,000$ and was $$270,000$ 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?