Noorah saloom's company has $3.5 million in net working capital. The firm has fixed assets with a book value of $23.23 million and a market value of $24.5 million. The firm has no long-term debt. Ahmad Company is buying Haithams Company for $36 million in cash. The acquisition will be recorded using the purchase accounting method. What is the amount of goodwill that Ahmad Company will record on its balance sheet as a result of this acquisition