New Harvest Bakery acquired all the outstanding common stock of Red Rock Bakery for $72,500 in cash. The book values and market values of Red Rock's assets and liabilities were as follows:

	Book Value	Fair Value
Current assets	$26,200	$24,100
Property, plant, and equipment	49,500	46,700
Other assets	3,600	4,300
Current liabilities	15,000	15,300
Long-term liabilities	29,700	19,700

Calculate the amount paid for goodwill.