Albert is reviewing its previous 100% acquisition of Bulgar to determine if there is goodwill impairment. At December 31, 2018 Albert has recorded Goodwill of $360,000 on its books relating to this acquisition. 5, At December 31, 2018, Bulgar had a book value of net assets of $400,000 (excluding goodwill) and the estimated fair value for the company was $600,000 In addition at December 31, 2018, Bulgar had a fair value of net assets of $450,000. Under the current accounting rules, what is the amount (if any) of the goodwill write-off required to be booked by Albert at December 31, 2018