Mainline Produce Corporation acquired all the outstanding common stock of Iceberg Lettuce Corporation for $46,000,000 in cash. The book values and fair values of Icebergs assets and liabilities were as follows: Book Value Fair Value Current assets $ 17,000,000 $ 20,000,000 Property, plant, and equipment 31,600,000 37,600,000 Other assets 5,400,000 6,400,000 Current liabilities 9,800,000 9,800,000 Long-term liabilities 17,200,000 16,200,000 Required: Calculate the amount paid for goodwill