Pro-tech Software acquired all of the outstanding stock of R

Pro-tech Software acquired all of the outstanding stock of Reliable Software for $24 million. The book value of Reliable’s net assets (assets minus liabilities) was $10.1 million. The fair values of Reliable’s assets and liabilities equaled their book values with the exception of certain intangible assets whose fair values exceeded book values by $4.9 million. calculate the amount paid for goodwill