On December 31, 2019, the Mega Corporation paid $104,000 for the purchase of Cafe Company. On December 31, 2019, the Caf Company had the following book values for its assets and liabilities:

Account	Book Value
Cash	$16,000
Inventory	31,400
Equipment (net)	85,700
Notes payable	46,000
Common stock	19,500
Retained earnings	67,600

An appraisal of the Caf Company determined that the inventory was undervalued by $4,900 and the equipment was overvalued by $6,500. Calculate the amount of goodwill that the Mega Corporation should record on December 31, 2019.