Please answer the question below. I have already tried $74,000, $324,000 $398,000 - all of which were wrong answers. Please do not provide any of those answers. Thanks!

Big Co. acquires Little Co in a transaction to be accounted for as a merger. Little Co. has the following trial balance information at the date of acquisition: Big Co pays $350,000 in cash for the acquisition. Indirect acquisition costs for legal and accounting services total $20,000, paid in cash. Question 1 0/1pt How much goodwill would be recorded as part of this transaction? (Answer in form "xx,xxx")