On September 1, 2025, Ayayai 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 stockholders' equity of $500,000. The fair value of Kingbird's assets is estimated to be $810,000. Compute the amount of goodwill recorded by Ayayai in the acquisition. Value assigned to goodwill $