On March 31, 2011, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $17,000,000 in cash. The book values and fair values of Barney's assets and liabilities were as follows:
![2473_254-B-A-I-A (3260).png](https://secure.tutorsglobe.com/CMSImages/2473_254-B-A-I-A (3260).png)
Required:
Calculate the amount paid for goodwill.