Wilkins Incorporated acquired $100\%$ of the voting common stock of Granger Incorporated on January $1,2024.$ 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:

Wilkins BV

Granger BV

Granger FV

RE$,1/1/2024$

$$300,000$

$$290,000$

Cash & Receivables

$$220,000$

$$120,000$

$$110,000$

Inventory

$$280,000$

$$230,000$

$$250,000$

Land

$$370,000$

$$270,000$

$$280,000$

Buildings, net

$$530,000$

$$290,000$

$$320,000$

Equipment, net

$$170,000$

$$140,000$

$$130,000$

Liabilities

$$700,000$

$$490,000$

$$470,000$

Common Stock

$$410,000$

$$130,000$

Addtl Paid$-$In Capital

$$110,000$

$ $90,000$

Assume that Wilkins issued $13,000$ shares of common stock, with a $$5$ par value and a $$56$ fair value, to obtain all of Granger$$s outstanding stock

How much Goodwill will be recognized for this transaction