Wilkins Inc. acquired 100% of the voting common stock of Granger Inc. on January 1, 2021. The book value and fair value of Granger's accounts on that date (prior to creating the combination) are as follows, along with the book value of Wilkins's accounts Retained earnings, 1/1/21 Cash and receivables Inventory Land Buildings (net) Equipment (net) Liabilities Wilkins Granger Granger Book Value Book Value Fair Value $250,000 $240,000 170,000 70,000 $70,000 230,000 180,000 210,000 320,000 220,000 240,000 480,000 240,000 280,000 120,000 90,000 90,000 650,000 440,000 430,000 Common stock Additional paid-in capital 360,000 80,000 60,000 40,000 Assume that Wilkins issued 13,000 shares of common stock, with a $5 par value and a $46 fair value, to obtain all of Granger's outstanding stock. In this acquisition transaction, how much goodwill should be recognized?