On July 1, 2020, Sunland Corporation acquired Carla Vista Company for $873,000 cash. At the time of purchase, Carla Vista's balance sheet showed assets of $751,750 and liabilities of $242,500. The fair value of Carla Vista's assets is estimated to be $921,500. (a) Compute the amount of goodwill acquired by Sunland. Amount of goodwill $ $