On July 1, TruData Company issues 10,600 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)	$	(321,200	)	$	(138,000	)
Expenses (1/1 to 7/1)		194,000			76,000
Retained earnings, 1/1		(136,000	)		(156,000	)
Cash and receivables		188,000			54,000		$	54,000
Inventory		182,000			158,000			172,000
Patented technology (net)		242,000			188,000			216,000
Land		400,000			216,000			220,000
Buildings and equipment (net)		108,000			84,000			84,000
Liabilities		(536,000	)		(380,000	)		(352,000	)
Common stock		(312,000	)		(66,000	)
Additional paid-in capital		(8,800	)		(36,000	)

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