Mainline Produce Corporation acquired all the outstanding common stock of Iceberg Lettuce Corporation for $44,000,000 in cash. The book values and fair values of Iceberg’s assets and liabilities were as follows: Book ValueFair Value Current assets$16,000,000 $19,000,000 Property, plant, and equipment 30,800,000 36,800,000 Other assets 5,200,000 6,200,000 Current liabilities 9,600,000 9,600,000 Long-term liabilities 16,400,000 15,400,000 Required: Calculate the amount paid for goodwill.