On September 1, 2020, Bramble Corporation acquired Marin Enterprises for a cash payment of $700,000. At the time of purchase, Marin's balance sheet showed assets of $640,000, liabilities of $190,000, and owners' equity of $450,000. The fair value of Marin's assets is estimated to be $830,000. Compute the amount of goodwill acquired by Bramble. Value assigned to goodwill eTextbook and Media $