5. Albert is reviewing its previous 100% acquisition of Bulgar to determine if there is goodwill impairment. At December 31, 2020 Albert has recorded Goodwill of $360,000 on its books relating to this acquisition. At December 31, 2020, Bulgar had a book value of net assets of $400,000 (excluding goodwill), the estimated fair value for Bulgar (the company) was $700,000 and the estimated fair value of the net assets of Bulgar is $650,000. Under the accounting rules effective for 2020, what is the amount (if any) of the goodwill write-off required to be booked by Albert at December 31, 2020