On September 1, 2021, Sunland Corporation acquired Carla Vista Enterprises for a cash payment of $951,200. At the time of purchases, Carla Vista's balance sheet showed assets of $707,600, liabilities of $278,400, and owner's equity of $487,200. The fair value of Carla Vista's assets is estimated to be $1,125,200. Compute the amount of goodwill acquired by Sunland. Amount of goodwill