Question

On December 31, an entity had a reporting unit that had a book value of $3,450,000,...

On December 31, an entity had a reporting unit that had a book value of $3,450,000, including goodwill
of $225,000. As part of its annual review of goodwill impairment, the entity determined that the fair value of the reporting unit was $3,310,000. The entity assigned $3,170,000 of the reporting units fair value to its assets and liabilities other than goodwill. What is the goodwill impairment loss to be reported on December 31 under the new standard (see attached ASU)? (Please show me your calculation)

Please show all steps and explanations as to how you got there

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