On September $1,2025,$ Ayayai Corporation acquired Kingbird Enterprises for a cash payment of $$690,000.$ At the time of purchase, Kingbird's balance sheet showed assets of $$650,000,$ liabilities of $$150,000,$ and stockholders' equity of $$500,000.$ The fair value of Kingbird's assets is estimated to be $$810,000.$ Compute the amount of goodwill recorded by Ayayai in the acquisition. Value assigned to goodwill $