{"pre_text": ["westrock company notes to consolidated financial statements fffd ( continued ) the following table summarizes the weighted average life and the allocation to intangible assets recognized in the mps acquisition , excluding goodwill ( in millions ) : weighted avg .", "amounts recognized as the acquisition ."], "post_text": ["none of the intangibles has significant residual value .", "we are amortizing the customer relationship intangibles over estimated useful lives ranging from 13 to 16 years based on a straight-line basis because the amortization pattern was not reliably determinable .", "star pizza acquisition on march 13 , 2017 , we completed the star pizza acquisition .", "the transaction provided us with a leadership position in the fast growing small-run pizza box market and increases our vertical integration .", "the purchase price was $ 34.6 million , net of a $ 0.7 million working capital settlement .", "we have fully integrated the approximately 22000 tons of containerboard used by star pizza annually .", "we have included the financial results of the acquired assets since the date of the acquisition in our corrugated packaging segment .", "the purchase price allocation for the acquisition primarily included $ 24.8 million of customer relationship intangible assets and $ 2.2 million of goodwill .", "we are amortizing the customer relationship intangibles over 10 years based on a straight-line basis because the amortization pattern was not reliably determinable .", "the fair value assigned to goodwill is primarily attributable to buyer-specific synergies expected to arise after the acquisition ( e.g. , enhanced reach of the combined organization and other synergies ) , and the assembled work force .", "the goodwill and intangibles are amortizable for income tax purposes .", "packaging acquisition on january 19 , 2016 , we completed the packaging acquisition .", "the entities acquired provide value-added folding carton and litho-laminated display packaging solutions .", "the purchase price was $ 94.1 million , net of cash received of $ 1.7 million , a working capital settlement and a $ 3.5 million escrow receipt in the first quarter of fiscal 2017 .", "the transaction is subject to an election under section 338 ( h ) ( 10 ) of the code that increases the u.s .", "tax basis in the acquired u.s .", "entities .", "we believe the transaction has provided us with attractive and complementary customers , markets and facilities .", "we have included the financial results of the acquired entities since the date of the acquisition in our consumer packaging segment .", "the purchase price allocation for the acquisition primarily included $ 55.0 million of property , plant and equipment , $ 10.5 million of customer relationship intangible assets , $ 9.3 million of goodwill and $ 25.8 million of liabilities , including $ 1.3 million of debt .", "we are amortizing the customer relationship intangibles over estimated useful lives ranging from 9 to 15 years based on a straight-line basis because the amortization pattern was not reliably determinable .", "the fair value assigned to goodwill is primarily attributable to buyer-specific synergies expected to arise after the acquisition ( e.g. , enhanced reach of the combined organization and other synergies ) , and the assembled work force .", "the goodwill and intangibles of the u.s .", "entities are amortizable for income tax purposes .", "sp fiber on october 1 , 2015 , we completed the sp fiber acquisition in a stock purchase .", "the transaction included the acquisition of mills located in dublin , ga and newberg , or , which produce lightweight recycled containerboard and kraft and bag paper .", "the newberg mill also produced newsprint .", "as part of the transaction , we also acquired sp fiber's 48% ( 48 % ) interest in gps .", "gps is a joint venture providing steam to the dublin mill and electricity to georgia power .", "the purchase price was $ 278.8 million , net of cash received of $ 9.2 million and a working capital ."], "table": [["", "weighted avg.life", "amountsrecognized as ofthe acquisitiondate"], ["customer relationships", "14.6", "$ 1008.7"], ["trademarks and tradenames", "3.0", "15.2"], ["photo library", "10.0", "2.5"], ["total", "14.4", "$ 1026.4"]], "table_ori": [["", "Weighted Avg.Life", "AmountsRecognized as ofthe AcquisitionDate"], ["Customer relationships", "14.6", "$1,008.7"], ["Trademarks and tradenames", "3.0", "15.2"], ["Photo library", "10.0", "2.5"], ["Total", "14.4", "$1,026.4"]]}

Question: how much of the cost of the acquisition was not goodwill and intangible assets?
Evidence:
text_6: the purchase price was $ 34.6 million , net of a $ 0.7 million working capital settlement .
text_9: the purchase price allocation for the acquisition primarily included $ 24.8 million of customer relationship intangible assets and $ 2.2 million of goodwill .
Program: subtract(34.6, 24.8)
Answer:
str_answer: $ 7.6 million
exe_answer: 9.8