Sunland Company's balance sheet at December 31, 2026 reports assets of $1044000 and liabilities of $730000. All of Sunland's assets' book values approximate their fair value, except for land, which has a fair value that is $61000 greater than its book value. In addition, notes payable has a fair value that exceeds its book value by $49000. On December 31, 2026, Sheridan Corporation paid $437000 to acquire Sunland. What amount of goodwill should Sheridan record as a result of t