On September 1, 2020, Ayayal Corporation acquired Kingbird Enterprises for a cash payment of $690,000. At the time of purchase. Kingbird's balance sheet showed assets of $650,000, liabilities of $150,000, and owners' equity of $500,000. The fair value of Kingbird's assets is estimated to be $810,000, Compute the amount of goodwill acquired by Ayayal. Value assigned to goodwill