Jungle Company's December 31, 2019, Balance Sheet reports assets of $10,000,000 and liabilities of $5,000,000. On January 5, 2020, Desert Company paid $10,200,000 to acquire Jungle Company. All of Jungle's assets' book values approximate their fair value at the time of the sale except for land which has a fair value that is $900,000 greater than its book value. What amount of goodwill should Desert record as a result of this purchase