On January 1, 2017, ABMLJ Corporation paid $9 per share to a group of Fuller Corporation shareholders to acquire 60,000 shares of Fullers outstanding voting stock. The remaining 40,000 shares of Fuller continued to trade in the market close to its recent average of $8.50 per share both before and after the acquisition by ABMLJ. Fullers acquisition date balance sheet follows:

Current assets	15,800	Liabilities	239,000
Property and equipment (net)	309,800	Common stock	100,000
Patents	238,400	Retained earnings	225,000
	564,000		564,000

On January 1, 2017, ABMLJ assessed the carrying amount of Fullers equipment (5-year remaining life) to be undervalued by $39,000. ABMLJ also determined that Fuller possessed unrecorded patents (10-year remaining life) worth $391,500. Fullers acquisition-date fair values for its current assets and liabilities were equal to their carrying amounts. Any remaining excess of Fullers acquisition-date fair value over its book value was attributed to goodwill.

Requirement: Compute the amount of goodwill recognized in ABMLJs acquisition of Fuller and the allocation of goodwill to the controlling and noncontrolling interest.