26. On January 1,2022 , Campbell Corp. purchases 100% of Manning Inc. for $9.6 million. At the time of acquisition, the fair market value of Manning's tangible net assets (excluding goodwill) is $7.9 million. Campbell ascribes the excess of $1,700,000 to goodwill. During the year the fair value of Manning declines to $8.0 million and the fair value of Manning's tangible net assets is estimated at $6.8 million as of December 31 . 2022. a. Determine if the goodwill has become impaired and, if so, the amount of the impairment. What impact does the impairment of goodwill have on Campbell Corp's financial statements