On June 1 200X Post Co. paid $ 760000 cash for all of the issued and outstanding

On June 1 200X Post Co. paid $ 760000 cash for all of the issued and outstanding common stock of Ben Corp. The carrying values for Bens assets and liabilities on June 1 follow:Cash 250000Accounts Receivable 180000Capitalized Software 320000Liabilities (130000)On June 1 200X Bens accounts receivable had a fair value of $ 140000. Additionally Bens capitalized software costs were estimated to have a fair value of $ 200000 and liabilities were valued at $30000. All other items were stated at their fair values. On Posts June 1 consolidated balance sheet how much is reported for goodwill?