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On September 1, 2020, Ayayai Corporation acquired Tunneling Limited for a cash payment of $850,000. At the time of purchase, Tunneling's statement of financial position showed assets of $890,000, liabilities of $450,000, and owners' equity of $440,000. The fair value of Tunneling's assets is estimated to be $1,150,000. Assume that Ayayai Corporation is a public company and that the goodwill was allocated entirely to one cash-generating unit (CGU). Two years later, information about the CGU is as follows: carrying amount $3,450,000; value in use $3,380,000; and the fair value less costs to sell $3,285,000. Determine if the goodwill is impaired. Goodwill is Calculate the goodwill loss on impairment, if any. (If goowill is not impaired, please enter 0.)