On July $1,2014,$ when Salaby Company's total stockholders' equity was $$360,000,$ Pogana Corporation purchased $14,000$ shares of Salaby's common stock at $$30$ per share. Salaby had $20,000$ shares of common stock outstanding both before and after the purchase by Pogana, and the book value of Salaby's net assets on July $1,2014$ was equal to the fair value. On a consolidated balance sheet prepared at July $1,2014,$ goodwill would be