On june 1, cline co. paid $977,000 cash for all of the issued and outstanding common stock of renn corp. the carrying amounts for renn’s assets and liabilities on june 1 follow: cash $ 154,000 accounts receivable 289,000 capitalized software costs 354,000 goodwill 164,000 liabilities (164,000 ) net assets $ 797,000 on june 1, renn’s accounts receivable had a fair value of $232,000. additionally, renn’s in-process research and development was estimated to have a fair value of $247,000. all other items were stated at their fair values. on cline’s june 1 consolidated balance sheet, how much is reported for goodwill?