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On June 1, Cline Co. paid $892,000 cash for all of the issued and outstanding common stock of Renn Corp. The carrying amounts for Renn's assets and liabilities on June 1 follow: Cash $ 178, 000 Accounts receivable 237, 000 Capitalized software costs 374, 000 Goodwill 110 , 000 Liabilities (201, 000) Net assets $ 698, 000 On June 1, Renn's accounts receivable had a fair value of $155,000. Additionally, Renn's in-process research and development was estimated to have a fair value of $235,000. All other items were stated at their fair values. On Cline's June 1 consolidated balance sheet, how much is reported for goodwill