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 Iceberg's assets and liabilities were as follows:

Book ValueFair ValueCurrent assets$11,000,000$14,000,000Property, plant, and equipment30,000,00036,000,000Other assets3,000,0004,000,000Current liabilities7,400,0007,400,000Long-term liabilities12,600,00011,600,000

Required:

Calculate the amount paid for goodwill.(Enter your answer in millions (i.e. 5,000,000 should be entered as 5).)