Hepner Corporation has the following stockholders' equity accounts:

The preferred stock is participating. Wasatch Corporation buys $80$ percent of this common stock for $$1,600,000$ and $70$ percent of the preferred stock

for $$630,000.$ The acquisition$-$date fair value of the noncontrolling interest in the common shares was $$400,000$ 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. What amount is attributed to goodwill on

the date of acquisition?