On 12/31/2015 Rated Hero, Inc. decides to purchase Warner Company for a total of $6,400,000 million. The following information pertains to the value of Warner Company on the date of the purchase: Account Book Value Market Value Assets $18,500,000 $19,000,000 Liabilities $13,700,000 $13,900,000 What amount of goodwill (if any) should Rated Hero record on the date it purchases Warner?