On March 31, 2021. Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $17100,000 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 $ 6,100,000 11,100,eee 1,010,000 4,100,000 6,100,000 Fair Value $ 7,600,000 14,100,000 1,510,000 4,100,000 5,600,000 Required: Calculate the amount paid for goodwill. Goodwill