On July $31,2025,$ Carla Vista Company paid $$2,700,000$ to acquire all of the common stock of Conchita Incorporated, which became a

division $($a reporting unit$)$ of Carla Vista. Conchita reported the following balance sheet at the time of the acquisition.

It was determined at the date of the purchase that the fair value of the identifiable net assets of Conchita was $$2,455,000.$ Over the

next $6$ months of operations, the newly purchased division experienced operating losses. In addition, it now appears that it will

generate substantial losses for the foreseeable future. At December $31,2025,$ Conchita reports the following balance sheet

information.

Finally, it is determined that the fair value of the Conchita Division is $$1,850,000.$

$($a$)$

Compute the amount of goodwill recognized, if any, on July $31,2025.($If answer is zero, do not leave answer field blank. Enter $0$ for the

amount.$)$

The amount of goodwill $

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