PLTO Ltd. is considering purchasing the net assets of Bramble Corporation. Following is the statement of financial position of Bramble as at December 31, 2020:

Bramble Corporation Statement of Financial Position As at December 31, 2020
Current assets		$226,400
Buildings and equipment		753,000
Accumulated depreciation		(119,000)
Land		162,000
Total assets		$1,022,400
Current liabilities		$182,000
Common shares		571,000
Retained earnings		269,400
Total equities		$1,022,400

Following are the fair values for Bramble's net assets, as at December 31, 2020:

Current assets		$220,900
Building and equipment		476,900
Land		302,100
Current liabilities		(161,900)
		$838,000

Calculate the value of goodwill that would be acquired by PLTO if it offered $1,713,000 for the net assets of Bramble.

Value of goodwill?