Mainline Produce Corporation acquired all the outstanding common stock of Iceberg Lettuce Corporation for $40,000,000 in cash. The book values and fair values of Icebergs assets and liabilities were as follows:

	Book Value		Fair Value
Current assets	$	10,800,000	$	13,800,000
Property, plant, and equipment		25,800,000		31,800,000
Other assets		2,400,000		3,400,000
Current liabilities		6,800,000		6,800,000
Long-term liabilities		11,200,000		10,200,000

Required:

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