It was determined at the date of the purchase that the fair value of the identifiable net assets of Sunland was $$3,317,000.$ At December $31,2026,$ Sunland reports the following balance sheet information:

Current assets

Noncurrent assets $($including goodwill recognized in purchase$)$

Current liabilities

$(749,000)$

Long$-$term liabilities

$\frac{(535,000)}{\text{\$}2,140,000}$

It is determined that the fair value of the Sunland division is $$2,354,000.$

$($a$)$

Compute the amount of goodwill recognized, if any, on May $31,2026.$

Amount of goodwill $