Mainline Produce Corporation acquired all the outstanding common stock of Iceberg Lettuce Corporation for $35,000,000 in cash. The book values and fair values of Icebergs assets and liabilities were as follows:

	Book Value		Fair Value
Current assets	$	13,000,000	$	16,000,000
Property, plant, and equipment		27,400,000		33,400,000
Other assets		4,600,000		5,600,000
Current liabilities		9,000,000		9,000,000
Long-term liabilities		16,000,000		15,000,000

Calculate the amount paid for goodwill.