Exerclse $10-6($Static$)$ Goodwill $[$LO$10-1]$

On March $31,2024,$ 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 Bamey's assets and liabilities were as follows:

$\backslash$table$[[,$Book Value,Fair Value$],[$Current assets,$$6,000,000,$$$7,500,000$