Mainline Produce Corporation acquired all the outstanding common stock of Iceberg Lettuce Corporation for $38,000,000 in cash. The book values and fair values of Icebergs assets and liabilities were as follows:

	Book Value		Fair Value
Current assets	$	11,000,000	$	14,000,000
Property, plant, and equipment		30,000,000		36,000,000
Other assets		3,000,000		4,000,000
Current liabilities		7,400,000		7,400,000
Long-term liabilities		12,600,000		11,600,000

Required:

Calculate the amount paid for goodwill.