please help! will rate

Pro-tech Software acquired all of the outstanding stock of Reliable Software for $20 million. The book value of Reliable's net assets (assets minus liabilities) was $9.7 million. The fair values of Reliable's assets and liabilities equoled their book values with the exception of certain intangible assets whose fair values exceeded book values by $45 million Calculate the amount paid for goodwill (Enter your answer in whole dollars.) GOOD