On September 1, 2025, Swifty Corporation acquired Windsor Enterprises for a cash payment of $800,000. At the time of purchase, Windsor's balance sheet showed assets of $570,000, liabilities of $210,000, and stockholders' equity of $360,000. The fair value of Windsor's assets is estimated to be $830,000. Compute the amount of goodwill recorded by Swifty in the acquisition. Value assigned to goodwill