On November $15,2023,$ Evans Industries acquired Foster Corp for a cash payment of $$1,200,000.$ At the purchase date, Foster's balance sheet showed assets of $$850,000,$ liabilities of $$250,000,$ and stockholders' equity of $$600,000.$ The fair value of Foster's assets is estimated to be $$975,000.$ Compute the amount of goodwill recorded by Evans in the acquisition.

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