The balance sheet of Mini Company was as follows immediately before it was acquired by Maxi Company: Mini Company Balance Sheet January 1, 2019 Cash $ 91,000 Accounts receivable (net) 51,080 Inventory 151,000 Plant and equipment (net) 101,000 Total Assets $ 394,000 Accounts payable $ 41,000 Notes payable 81,000 Common stock 156,000 Retained earnings 116,000 Total Liabilities and Stockholders' Equity $ 394,000 On January 1, 2019, in a merger transaction, Maxi Company paid $353,000 in cash for 100% of the outstanding common stock of Mini Company. The fair value of Mini Company's plant and equipment was $141,000 on the date of acquisition If the fair value and book value are the same for Min's remaining assets and liabilities, what was the amount of goodwill acquired by Maxi Company