On June 1, Cline Co. paid $870,000 cash for all of the issued and outstanding common stock of Renn Corp. The carrying amounts for Renn's assets and liabilities on June 1 follow: Cash Accounts receivable Capitalized software costs Goodwill Liabilities $ 239,000 181,000 340,000 103,000 (226,000) $ 637,000 Net assets On June 1, Renn's accounts receivable had a fair value of $136.000. Additionally, Renn's in-process research and development was estimated to have a fair value of $253,000. All other items were stated at their fair values. On Cline's June 1 consolidated balance sheet, how much is reported for goodwill