On September $1,2025,$ Ayayai Corporation acquired Kingbird Enterprises for a cash payment of $$650,000.$ At the time of purchase, Kingbird's balance sheet showed assets of $$520,000,$ liabilities of $$150,000,$ and stockholders' equity of $$370,000.$ The fair value of Kingbird's assets is estimated to be $$750,000.$

Compute the amount of goodwill recorded by Ayayai in the acquisition.

Value assigned to goodwill

$