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On March 3 1 , 2 0 2 4 , Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $ 1

On March 31,2024, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $17,700,000 in cash.
The book values and fair values of Barney's assets and liabilities were as follows:
Required:
Calculate the amount paid for goodwill.
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