On July 1, TruData Company issues 10,200 shares of its common stock with a $5 par value and a $40 fair value in exchange for all of Webstat Companys outstanding voting shares. Webstats precombination book and fair values are shown below along with book values for TruDatas accounts.

	TruData				Webstat				Webstat
	Book Values				Book Values				Fair Values
Revenues (1/1 to 7/1)	$	(357,800	)		$	(134,000	)
Expenses (1/1 to 7/1)		192,000				78,000
Retained earnings, 1/1		(124,000	)			(168,000	)
Cash and receivables		186,000				58,000			$	58,000
Inventory		168,000				162,000				190,000
Patented technology (net)		228,000				190,000				200,000
Land		398,000				214,000				226,000
Buildings and equipment (net)		112,000				70,000				70,000
Liabilities		(502,000	)			(378,000	)			(348,000	)
Common stock		(292,000	)			(62,000	)
Additional paid-in capital		(8,200	)			(30,000	)

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