Kiwi Corporation paid $201,000 to acquire Strawberry Company, a U-Pick fresh fruit farm. At the time of the acquisition, Strawberry's balance sheet reported total assets of $201,000 and liabilities of $100,500. The fair market value of Strawberry's assets was $201,000. The fair market value of its liabilities was $100,500. How much goodwill did Kiwi purchase as part of the acquisition of Strawberry?