Simmons Corporation paid $170,000 to acquire all of Bush Company's net assets. Bush reported assets with a book value of $189,000 and a fair value of $206,000 and liabilities with a book value and fair value of $48,000 on the date of the combination. Simmons also paid $8,000 to a search company for finder's fees related to the acquisition. How much will Simmons Corporation record as goodwill when it records its investment in Bush?