On March 1, 2021, Planet Co. acquired 90% of Star Corp's outstanding common shares for $3,600,000. On the date of acquisition, the book value of Star Corp's net assets was $2,850,000. Book value equaled fair value for all assets and liabilities of Star Corp., except for land that had a fair value greater than book value of $80,000 and equipment that had a fair value greater than book value of $50,000. On March 1, 2021, Star Corp. had an in-process R&D, with a fair value of $550,000. On the date of the acquisition, the fair value of Non-controlling interest was $400,000. What is the goodwill amount? (Answer in form "xx,xxx")