ABC Corp. acquires 100% of XYZ Inc. on Jan 1, 2019. The total fair value of consideration transferred is allocated to each identifiable asset acquired and liability assumed with any remaining excess as goodwill as follows:

Cash paid $ 450,000

Fair value of shares issued 1,248,000

Consideration transferred $1,698,000

FV of net assets acquired and liabilities assumed 1,298,000

Goodwill recognized in the combination $ 400,000

At year end (Dec 31, 2019), the ABC Corp as following information related to its investment in XYZ Inc.

Fair value of reporting unit (XYZ) as a whole $1,425,000

Carrying amount of reporting unit's net assets 1,585,000

Part 1: Is there any goodwill impairment related to the investment in XYZ Inc?

Part 2: How much of goodwill impairment loss should be recognized in 2019?