Blossom Corporation acquired EOW Products on January 1,2025 for $6900000, and recorded goodwill of $1300000 as a result of that purchase. At December 31, 2026, the EOW Products Division had a fair value of $5230000. The net identifiable assets of the Division (including goodwill) had a carrying value of $5940000 at that time. What amount of loss on impairment of goodwill should Blossom report in 2026 ? $960000 $1670000 $710000 $0