Hunt Company is considering purchasing a competing company in order to expand its market share. Estimates of the excess of the value of the individual assets ($500,000), over liabilities to be assumed ($200,000), range from $50,000 to $60,000, depending on the manner in which that excess is calculated. Hunt management believes it can purchase the competitor for a direct cash outlay of $330,000. Assuming Hunt makes the purchase for $330,000, at what amount should goodwill be recorded