The following financial statement information is for an investor company and an investee company on January 1, 2013. On January 1, 2013, the investor company's common stock had a traded market value of $31.5 per share, and the investee company's common stock had a traded market value of $19 per share.

Book Values Fair Values Investor Investee Investor Investee Receivables & inventories $180,000 $90,000 $162,000 $81,000 Land 360,000 180,000 540,000 270,000 Property & equipment 405,000 180,000 450,000 234,000 Trademarks & patents _ _ 270,000 144,000 Total assets $945,000 $450,000 $1,422,000 $729,000 Liabilities $270,000 $144,000 $324,000 $171,000 Common stock ($1 par) 54,000 30,000 Additional paid-in capital 486,000 258,000 Retained earnings 135,000 18,000 Total liabilities & equity $945,000 $450,000 Net assets $675,000 $306,000 $1,098,000 $558,000

Asset acquisition (market value is different from book value) Assume that the investor company issued 18,000 new shares of the investor company's common stock in exchange for all of the individually identifiable assets and liabilities of the investee company, in a transaction that qualifies as a business combination. The financial information presented, above, was prepared immediately before this transaction. Provide the Investor Company's balance (i.e., on the investor's books, before consolidation) for "Goodwill" immediately following the acquisition of the investee's net assets:

$261,000 $117,000 $9,000 $0