On July 1, TruData Company issues 10,000 shares of its common stock with a $5 par value and a $50 fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values are shown below along with book values for TruData's accounts.

TruDataWebstat WebstatBook Values Webstat Fair Values

Revenues (1/1 to 7/1 $(279,000) $(160,000)

Expenses (1/1 to 7/1) 144,000 96,000

Retained earnings, 1/1 (134,000) (152,000)

Cash and receivables 190,000 76,000 $76,000

Inventory 168,000 150,000 170,000

Patented technology (net) 246,000 184,000 212,000

Land 416,000 202,000 236,000

Buildings and equipment (net) 80,000 88,000 88,000

Liabilities (514,000) (372,000) (348,000)

Common stock (308,000) (76,000)

Additional paid-in capital (9,000) (36,000)

On its acquisition-date consolidated balance sheet, what amount should TruData report as goodwill?