Thompeon Gompamy acquired Gilmore Group on December 31. 2021 for \$275,000. At the tirne of acquisition, the following accounts were reported on the balance shent for Gilmore Group: Thompson obtains an appraisal of Gilmore's assets and liabilitios on the date of acquisition and finds that the fair value of the intangibles already reported on Gilmore's balance sheet is $72,000. The fair values for the remaining accounts are equal to the above book values. In addition. Thompson is willing to pay $275,000 because of customer lists that were not included on the balance sheet (fair value estimate at $40.000 based on an appraisal), a talented workforce, and business synergies. What is the amount of goodwill recorded on the date of acquisition