Alfonso Inc. acquired $100$ percent of the voting shares of BelAire Company on January $1,2020.$ In exchange, Alfonso paid $$241,000$ in cash and issued $100,000$ shares of its own $$1$ par value common stock. On this date, Alfonso$$s stock had a fair value of $$15$ per share. The combination is a statutory merger with BelAire subsequently dissolved as a legal corporation. BelAire$$s assets and liabilities are assigned to a new reporting unit.

The following shows fair values for the BelAire reporting unit for January $1,2020$ along with respective carrying amounts on December $31,2021.$

BelAire Reporting Unit Fair Values

$1/1/20$ Carrying Amounts

$12/31/21$

Cash $ $74,000$ $ $43,000$

Receivables $203,250238,000$

Inventory $205,500253,000$

Patents $583,500670,000$

Customer relationships $660,750630,000$

Equipment $($net$)374,500308,000$

Goodwill $?416,000$

Accounts payable $(136,000)(198,000)$

Long$-$term liabilities $(640,500)(558,000)$

Note: Parentheses indicate a credit balance.

Prepare Alfonso$$s journal entry to record the assets acquired and the liabilities assumed in the BelAire merger on January $1,2020.$ Note: Enter cash paid and cash received as two separate amounts.

On December $31,2021,$ Alfonso opts to forgo any goodwill impairment qualitative assessment and estimates that the total fair value of the entire BelAire reporting unit is $$1,650,000.$ What amount of goodwill impairment, if any, should Alfonso recognize on its $2021$ income statement?