Mainline Produce Corporation acquired all the outstanding common stock of Iceberg Lettuce Corporation for $32,000,000 in cash. The book values and fair values of Icebergs assets and liabilities were as follows:

	Book Value		Fair Value
Current assets	$	12,600,000	$	15,600,000
Property, plant, and equipment		25,200,000		31,200,000
Other assets		4,200,000		5,200,000
Current liabilities		8,000,000		8,000,000
Long-term liabilities		15,000,000		14,000,000

Required:

Calculate the amount paid for goodwill. (Enter your answer in millions.)