New Harvest Bakery acquired all the outstanding common stock of Red Rock Bakery for $73,500 in cash. The book values and fair values of Red Rock's assets and liabilities were as follows: Current assets Property, plant, and equipment Other assets Current liabilities Long-term liabilities Book Value Fair Value $28,800 $20,200 50,000 51,700 4,600 4,400 15,800 15,000 24,700 20,200 Calculate the amount paid for goodwill Goodwill