Scott purchases a small business from Lew on July 1, current tax year. He paid the following amounts for the business: Land = $100,000; Commercial building = $200,000; Furniture and equipment = $80,000; Going concern value = $50,000; Workforce in place = $25,000; Total = $455,000. How much of the $455,000 purchase price is for Section 197 intangible assets?