On March 31, 2024, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $17,600,000 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 Required: Calculate the amount paid for goodwill. Goodwill Book Value Fair Value $ 6,600,000 11,600,000 1,060,000 4,600,000 $ 8,100,000 14,600,000 1,560,000 4,600,000 6,600,000 6,100,000