In early January 2020 , Janus Inc., purchased 40% of the common shares of Keqing Corp. for $484,000. Janus was now able to exercise considerable influence in decisions made by Keqing's management so would be accounting for this investment using the equity method. Keqing Corp.'s statement of financial position reported the following information at the date of acquisition: Additional information: 1.Both the carrying amount and fair value are the same for assets that are not subject to amortization and for the liabilities. 2. The fair value of the assets subject to amortization is $885,000. What is the amount of Goodwill included in the purchase price? Answer: The correct answer is: 87600