On December 31, Deluxe Electronics Company acquired 100% of the equity in High-Tech Electronics, Inc. for $60,000,000. At the time of acquisition, High-Tech's assets and liabilities had the following carrying (book) and fair values: Book Value Fair Value Accounts Receivable $20,000,000 $20,000,000 Inventory 15,000,000 16,000,000 Fixed Assets 75,000,000 85,000,000 Patents 4,000,000 4,500,000 Copyrights 3,200,000 3,700,000 25,000,000 25,000,000 60,000,000 Current Liabilities Long-term Liabilities 60,000,000 Using the acquisition information provided above, what is the amount of goodwill recorded by Deluxe on December 31?