At the end of $2026.$ Magilke is evaluating the results of the instructional business. Due to fierce competition from online and television $($e$.$g$.,$ the Golf Channel$),$ the Old Master reporting unit has been losing money. The fair value of the Old Master reporting unit is $$330,000.$ Magilke has collected the following information related to the company's intangible assets.

$\backslash$table$[[$Intangible Asset,$\backslash$table$[[$Expected Cash Flows$],[($undiscounted$)]],$Fair Values$],[$Trade names,$$12,000,$$$4,000$