On March 31, 2021, 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 Barney's assets and liabilities were as follows: Book Value Fair Value Current assets $ 7,100,000 S 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. Goodwill