Juliana Corporation purchased all of the outstanding stock of Caldwell Incorporated, paying $$3,900,000$ cash. Juliana assumed all of the liabilities of Caldwell. Book values and fair values of acquired assets and liabilities were:

Book Value Fair Value

Current assets $($net$)$ $ $360,000$ $ $550,000$

Property, plant, & equpiment $($net$)1,580,0002,090,000$

Liabilities $370,000760,000$

Juliana would record goodwill of: