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Saved Player Corporation purchased 100 percent of Scout Company's common stock on January 1, 20X5, and paid $44,000 above book value. The full amount of the additional payment was attributed to amortizable assets with a life of four years remaining at January 1, 20X5. During 2005 and 20X6, Scout reported net income of $39.000 and $8,000 and paid dividends of $14,000 and $11,000, respectively. Player uses the equity method in accounting for its investment in Scout and reported a balance in its investment account of $164.000 on December 31, 20X6. Required: Compute the amount paid by Player to purchase Scout shares. Pajd amount