On September 1, 2021, Cullumber Corporation acquired Ivanhoe Enterprises for a cash payment of $869,200. At the time of purchases, Ivanhoe's balance sheet showed assets of $646,600, liabilities of $254,400, and owner's equity of $445,200. The fair value of Ivanhoe's assets is estimated to be $1,028,200. Compute the amount of goodwill acquired by Cullumber. Amount of goodwill