In 2017, First company purchased second company for $20,000,000 cash. At the time of purchase, second company's assets had a market value of $26,000,000 and the liabilities had a market value of $18,000,000. At the time of purchase, second compan'ys assets had a book value of $15,000,000 and liabilities had a book value of $9,000,000. What amount of goodwill is recorded?