Hepner Corporation has the following stockholders' equity accounts: The preferred stock is participating. Wasatch Corporation buys 80 percent of this common stock for $1,760,000 and 70 percent of the preferred stock for $700,000. The acquisition-date falr value of the noncontrolling Interest In the common shares was $440,000 and was $300,000 for the preferred shares. All of the subsidlary's assets and llabilitles are vlewed as having falr values equal to thelr book values. Required: What amount is attributed to goodwill on the date of acquisition