Rockport Refinery acquired all the outstanding common stock of Stellman Corporation for $68,000 in cash. The book values and fair values of Stellman's assets and liabilities were as follows:

	Book Value				Fair Value
Current assets	$	24,000			$	30,000
Property, plant, and equipment		44,000				56,000
Other assets		4,000				6,000
Current liabilities		16,000				16,000
Long-term liabilities		24,000				22,000

Required: Calculate the amount Rockport would record for goodwill.