Carsen's Centre Inc. has $2.85 million in net working capital. The firm has fixed assets with a book value of $31.67 million and a market value of $33.98 million. Krystal Corporation is buying Carsen's Centre Inc. for $38.40 million in cash. The acquisition will be recorded using the purchase accounting method. What is the amount of goodwill that Krystal Corporation will record on its statement of financial position, as a result of this acquisition?