Mainline Produce Corporation acquired all the outstanding common stock of Iceberg Lettuce Corporation for $$41,000,000$ in cash. The book values and fair values of Iceberg$$s assets and liabilities were as follows:

Book Value Fair Value

Current assets $ $11,800,000$ $ $14,800,000$

Property, plant, and equipment $32,000,00038,000,000$

Other assets $3,200,0004,200,000$

Current liabilities $7,600,0007,600,000$

Long$-$term liabilities $13,400,00012,400,000$

Required:

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