Corp. The carrying values for Renn's assets and liabilities on June 1 follow:
- Cash $ 168,000
- Accounts receivable 298,500
- Capitalized software costs 376,000
- Goodwill 193,000
- Liabilities (196,000)
- Net assets $ 839,500
Note: Parentheses indicate a credit balance.
On June 1, Renn's accounts receivable had a fair value of $209,000. Additionally, Renn's in-process research and development was estimated to have a fair value of $249,000. All other items were stated at their fair values. On Cline's June 1 consolidated balance sheet, how much is reported for goodwill?