In 2017, First Company purchased Second Company for $17,000,000 cash. At the time of purchase, Second Company's assets had a market value of $30,000,000 and the liabilities had a market value of $18,000,000. At the time of purchase, Second Company's assets had a book value of $13,000,000 and the liabilities had a book value of $12,000,000. What amount of goodwill is recorded?