On March 31, 2020, Wolfson corporation acquired all of the outstanding common stock of Barney corporations for 17,200,000 in cash. The book values and fair values of Barney assets and liabilities were as follows:

On March 31, 2024, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $17,200,000 in cash, The book values and fair values of Barney's assets and liabilities were as follows: Required: Calculate the amount paid for goodwill