On September 1,2025, Martinez Corporation acquired Tamarisk Enterprises for a cash payment of $690,000. At the time of purchase. Tamarisk's balance sheet showed assets of $640,000, liabilities of $250,000, and stockholders' equity of $390,000. The fair value of Tamarisk's assets is estimated to be $850,000. Compute the amount of goodwill recorded by Martinez in the acquisition. Value assigned to goodwill