On September 1, 2025, Flounder Corporation acquired Shamrock Enterprises for a cash payment of $690,000. At the time of purchase, Shamrock's balance sheet showed assets of $650,000, liabilities of $190,000, and stockholders' equity of $460,000. The fair value of Shamrock's assets is estimated to be $770,000. Compute the amount of goodwill recorded by Flounder in the acquisition. Value assigned to goodwill $ B