On March 31, 2021, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $17,100,000 in cash. The book values and fair values of Barneys assets and liabilities were as follows:

	Book Value			Fair Value
Current assets	$	6,100,000		$	7,600,000
Property, plant, and equipment		11,100,000			14,100,000
Other assets		1,010,000			1,510,000
Current liabilities		4,100,000			4,100,000
Long-term liabilities		6,100,000			5,600,000

Required: Calculate the amount paid for goodwill.