Rockport Refinery Acquired All the Outstanding Common Stock of Stellman

Rockport Refinery acquired all the outstanding common stock of Stellman Corporation for $68,000 in cash. The book values and fair values of Stellman's assets and liabilities were as follows: $$\begin{array} { | l | r | r | } \hline & \text { Book Value } & \text { Fair Value } \\\hline \text { Current assets } & \$ 24,000 & \$ 30,000 \\\hline \text { Property, plant, and equipment } & 44,000 & 56,000 \\\hline \text { Other assets } & 4,000 & 6,000 \\\hline \text { Current liabilities } & 16,000 & 16,000 \\\hline \text { Long-term liabilities } & 24,000 & 22,000 \\\hline\end{array}$$ Required:
Calculate the amount Rockport would record for goodwill.