On September $1,2023,$Ayayai Corporation acquired Tunneling Limited for a cash payment of

$$930,200.$At the time of purchase, Tunneling$$s statement of financial position showed assets of

$$781,200,$ liabilities of $$451,900,$ and owners$$ equity of $$329,300.$ The fair value of Tunneling$$s

assets is estimated to be $$1,161,400.$

Calculate the amount of goodwill acquired by Ayayai.

Goodwill acquired by Ayayai $