Hepner Corporation has the following stockholders' equity accounts:

The preferred stock is participating. Wasatch Corporation buys $75$ percent of this common stock for $$1,710,000$ and $65$ percent of the

preferred stock for $$650,000.$ The acquisition$-$date falr value of the noncontrolling interest in the common shares was $$570,000$ and

was $$350,000$ for the preferred shares. All of the subsidiary's assets and llabilitles are vlewed as having falr values equal to thelr book

values.

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