On March 31, 2021, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $17,300,000 in cash. The book values and fair values of Barneys assets and liabilities were as follows:

	Book Value			Fair Value
Current assets	$	6,300,000		$	7,800,000
Property, plant, and equipment		11,300,000			14,300,000
Other assets		1,030,000			1,530,000
Current liabilities		4,300,000			4,300,000
Long-term liabilities		6,300,000			5,800,000

Required: Calculate the amount paid for goodwill.