Question 24 (1 point) On September 1, 2020, Pipeline Corporation acquired 100% ownership of Tunneling Limited for a cash payment of $954,000. At the time of purchase, Tunneling's statement of financial position showed assets of $780,000, liabilities of $420,000, and owners' equity of $360,000. The fair value of Tunneling's assets is estimated to be $1,140,000. The fair value of Tunneling's liabilities is estimated to be $420,000. Assume all of Tunneling's assets and liabilities are identifiable. Required: Calculate the amount of goodwill acquired by Pipeline. Round your answer to the nearest whole number with no decimal places and no commas (for example, if your answer is 508,323.41, type in 508323)