[The following information applies to the questions displayed below.] On July 1, TruData Company issues 12,800 shares of its common stock with a $5 par value and a $35 fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values are shown below along with book values for TruData's accounts. TruData Webstat Webstat Book Values Book Values Fair Values Revenues (1/1 to 7/1) Expenses (1/1 to 7/1) Retained earnings, 1/1 Cash and receivables Inventory Patented technology (net) Land $(314,600) $ (154,000) 70,000 (150,000) $ 166,000 (120, 000) 196,000 180,000 246, 000 416,000 80, 000 (534, 000) (306, 000) (9,400) 62,000 148,000 194,000 206,000 80,000 (360,000) (66,000) (30,000) 62,000 180, 000 202,000 228, 000 80,000 (340,000) Buildings and equipment (net) Liabilities Common stock Additional paid-in capital On its acquisition-date consolidated balance sheet, what amount should TruData report as goodwill