Mainline Produce Corporation acquired all the outstanding common stock of Iceberg Lettuce Corporation for $39,000,000 in cash. The book values and fair values of Iceberg’s assets and liabilities were as follows: Book ValueFair Value Current assets$ 14,000,000$ 17,000,000 Property, plant, and equipment28,200,00034,200,000 Other assets4,800,0005,800,000 Current liabilities9,200,0009,200,000 Long-term liabilities14,800,00013,800,000 Required: Calculate the amount paid for goodwill. (Enter your answer in millions (i.e. 5,000,000 should be entered as 5).)