On July 1, TruData Company issues 11,200 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)	$	(289,000	)	$	(162,000	)
Expenses (1/1 to 7/1)		148,000			90,000
Retained earnings, 1/1		(138,000	)		(160,000	)
Cash and receivables		156,000			62,000		$	62,000
Inventory		176,000			156,000			180,000
Patented technology (net)		230,000			188,000			214,000
Land		408,000			206,000			226,000
Buildings and equipment (net)		108,000			86,000			86,000
Liabilities		(506,000	)		(374,000	)		(342,000	)
Common stock		(284,000	)		(60,000	)
Additional paid-in capital		(9,000	)		(32,000	)

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