ABC CO. acquired a patent on January 1, 2019 for 7,800,000. It was expected to have a 10-year life and no residual value. ABC uses straight-line amortization for its patents. On December 31, 2019, the expected future cash flows from the patent are

518,000 per year for the next six years. The present value of these cash flows, discounted at ABC's market interest rate, is 2, 120,000. What amount, if any, of impairment loss will be reported on ABC's 2022 income statement?