Bridgeport Corporation has three divisions. One division, Pritt Products, was purchased four years ago for $2 million and has been identified as a reporting unit. Unfortunately, it has experienced operating losses over the past three quarters and management is reviewing the reporting unit to determine whether there has been an impairment of goodwill. The carrying amounts of Pritt's net assets, including the associated goodwill of $944,000, are listed below. Assume that Pritt's reporting unit is also a cash-generating unit under IFRS. Pritt Reporting UnitCarrying Amount of Net Assets Including Goodwill Cash $202,000 Receivables 275,000 Inventory 658,000 Property, plant, and equipment (net) 835,000 Goodwill 944,000 Less: Accounts and notes payable (473,000) Net assets, at carrying amounts $2,441,000 Assume that the fair value of the Pritt reporting unit as a whole is estimated to be $2,042,000. Also assume that management determines that the unit's value in use is $2,135,000 and that the company would incur direct costs of $52,000 if the unit were sold. @ Calculate goodwill impairment under ASPE and under IFRS. ASPE IFRS Goodwillloss on impairment $ $