Juliana Corporation purchased all of the outstanding stock of Caldwell Incorporated, paying $$4,300,000$ 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$)$ $ $260,000$ $ $540,000$

Property, plant, & equpiment $($net$)1,600,0002,210,000$

Liabilities $450,000700,000$

Juliana would record goodwill of: