On March 31, 2018, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $17,600,000 in cash. The book values and fair values of Barneys assets and liabilities were as follows:

	Book Value			Fair Value
Current assets	$	6,600,000		$	8,100,000
Property, plant, and equipment		11,600,000			14,600,000
Other assets		1,060,000			1,560,000
Current liabilities		4,600,000			4,600,000
Long-term liabilities		6,600,000			6,100,000

Required: Calculate the amount paid for goodwill.