Parent Corporation purchased 90% of the stock of Sub Company for 813000 on January 1, 2020. On this date, the fair value of the assets and liabilities of Sub Company was equal to their book value except for the inventory and equipment accounts. The inventory had a fair value of 434000 and a book value of 364000. The balances in Sub Company's capital stock and retained earnings accounts on the date of acquisition were 523000 and 120000 respectively. The amount of goodwill is______________ in the entries on Sub Company's books to record the effect of the pushed down values implied by the purchase of its stock by Parent Company assuming that values are allocated on the basis of the fair value of Sub Company as a whole imputed from the transaction.