A company reports the following intangibles at December 31, 2016, prior to impairment testing:

	Book value
Customer lists	$1,650,000
Brand names	5,400,000
Goodwill	8,600,000

The customer lists have a limited life, and amortization expense has already been properly recorded. The brand names have indefiite lives. The goodwill is allocated to Divisions 1 and 2 for both U.S. GAAP and IFRS.

Assume the company bypasses the Step 0 qualitative assessment for both the brand names and the goodwill. On December 31, 2016, the following information is available:

	Division 1	Division 2
Book value of goodwill	$2,000,000	$ 6,600,000
Fair value of division	15,500,000	21,000,000
Book value of division	18,000,000	25,500,000
Fair value of identifiable net assets of division	14,000,000	13,000,000

Intangible asset	Total expected future cash inflows, undiscounted	Total expected future cash inflows, discounted
Customer lists	$1,700,000	$ 1,300,000
Brand names	5,000,000	4,500,000

1.Impairment loss for 2016 for the customer lists and brand names, following U.S. GAAP, is

2.Goodwill impairment loss for 2016, following U.S. GAAP, is

3.Goodwill impairment loss for 2016, following IFRS, is

4.Impairment loss for 2016 for the customer lists and brand names, following IFRS, is