On July 1, TruData Company issues 11,400 shares of its common stock with a $5 par value and a $45 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 Webstat Fair Values $ Revenues (1/1 to 7/1) Expenses (1/1 to 7/1) Retained earings, 1/1 Cash and receivables Inventory Patented technology (not) Land Buildings and equipnert (net) Liabilities Connon stock Additional paid-in capital TruData Webstat Book Values Book Values $ (257, 000) $ (132, 000) 182, 000 88.000 (126, 000) (168,000) 152, 000 62,000 174,000 144.000 222,000 186, 000 420,000 208,000 82,000 86,000 (532.000) (362, 000) (306, 000) (80,000) (11,000) (32, 000) 62,000 190,000 208,000 230,000 86,000 (344.000) On its acquisition-date consolidated balance sheet, what amount should TruData report as goodwill