On March 31, 2018, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $18,600,000 in cash The book values and fair values of Barney's assets and liabilities were as follows Current assets Property, plant, and equipment Other assets Current liabilities Long-term liabilities Book Value Fair Value $ 7,600,000 9,100,000 15,600,000 1,660,000 5,600,000 7,100,000 12,600,000 1,160,000 5,600,000 7,600,000 Required: Calculate the amount paid for goodwill Goodwill