At December 31, 2023, an impairment test is performed on the licence purchased in 2022. It is estimated that the discounted cash flows to be received from the licence will be $12.000, and its fair value is $10.900 with disposal costs estimated to be nil. Calculate the amount of impairment, if any, to be recorded December 31,2023. Amount of impairment Skysong Ltd., follows IFRS and was organized in 2022 . Skysong provided you with the following information. 1. Purchased a licence for $21,120 on July 1,2022. The licence gives Skysong exclusive rights to sell its services in 2. Purchased a patent on January 2,2023, for $40,200. It is estimated to have a 5-year life. 3. On April 1, 2023, 5kysong purchased a small circuit board manufacturer for $335,000. Goodwill recorded in the transaction was $89,000. 4. On July 1, 2023, legal fees for the successful defense of the patent purchased on January 2, 2023, were $11,340. 5. Research and development costs incurred as of December 31,2023 , were $82.000