On March 31, 2018, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $18,100,000 in cash. The book values and fair values of Barneys assets and liabilities were as follows:

	Book Value			Fair Value
Current assets	$	7,100,000		$	8,600,000
Property, plant, and equipment		12,100,000			15,100,000
Other assets		1,110,000			1,610,000
Current liabilities		5,100,000			5,100,000
Long-term liabilities		7,100,000			6,600,000

Required: Calculate the amount paid for goodwill.