4. In 2022 Howard Corporation acquired Greeley, Inc. for $300,000, of which $50,000 was attributed to goodwill. At the end of 2026, Howard's accountants derive the following information for a required goodwill impairment test: Book value of Greeley (net identifiable assets including goodwill) Fair value of Greeley Instructions Determine the amount, if any, of the goodwill impairment loss that Howard must recognize on these assets in 2026 and prepare the journal entry if necessary