On June 1, Cline Co. paid $966,500 cash for all of the issued and outstanding common stock of Renn Corp. The carrying amounts for Renns assets and liabilities on June 1 follow: Cash $ 151,000 Accounts receivable 205,500 Capitalized software costs 332,000 Goodwill 189,000 Liabilities (135,000 ) Net assets $ 742,500 On June 1, Renns accounts receivable had a fair value of $145,000. Additionally, Renns in-process research and development was estimated to have a fair value of $252,000. All other items were stated at their fair values. On Clines June 1 consolidated balance sheet, how much is reported for goodwill?