On September 1, 2020, Riverbed Corporation acquired Marin Enterprises for a cash payment of $680,000. At the time of purchase, Marin's balance sheet showed assets of $630,000, liabilities of $150,000, and owners' equity of $480,000. The fair value of Marin's assets is estimated to be $810,000. Compute the amount of goodwill acquired by Riverbed. Value assigned to goodwill