Webber Ltd. purchased the net assets of Sitter Inc. in January 2020 for $9.019,000. Appraisals indicated that the fair values of the assets purchased and liabilities assumed were as follows: Inventory $1,027,000 Land $1.736,000 Accounts receivable 532.000 Patents 1.278,000 Prepaid expenses 74000 634.000 Equipment 1.803,000 Accounts payable Warranty provision Bank loan payable 480.000 Building 1,688.000 1,769.000 The patent acquired has 10 years remaining in its useful life, but Webber's management determined that it would contribute to the generation of revenues for 8 years, after which it would be obsolete, (a) Determine the amount of goodwill Webber acquired in the purchase Goodwill $