On September 1, 2025, Blue Corporation acquired Larkspur Enterprises for a cash payment of $790,000. At the time of purchase, Larkspur's balance sheet showed assets of $630,000, liabilities of $250,000, and stockholders' equity of $380,000. The fair value of Larkspur's assets is estimated to be $820,000. Compute the amount of goodwill recorded by Blue in the acquisition. Value assigned to goodwill $