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 Company's outstanding voting shares. Webstat's precombination book and fair values are shown below along with book values for TruData's accounts. Revenues (1/1 to 7/1) Expenses (1/1 to 7/1) Retained earnings, 1/1 Cash and receivables Inventory Patented technology (net) Land Buildings and equipment (net) Liabilities Common stock Additional paid-in capital TruData Webstat Webstat Book Values Book Values Fair Values $ (289,000) $ (162,000) 148,000 90,000 (138,000) (160,000) 156,000 62,000 $ 62,000 176,000 156,000 180,000 230,000 188,000 214,000 408,000 206,000 226,000 108,000 86,000 86,000 (506,000) (374,000) (342,000) (284,000) (60,000) (9,000) (32,000) On its acquisition-date consolidated balance sheet, what amount should TruData report as goodwill