Can you please help me with impairment loss

On July 31, 2017,SandhillCompany paid $2,850,000to acquire all of the common stock of Conchita Incorporated, which became a division ofSandhill. Conchita reported the following balance sheet at the time of the acquisition.

Current assets $750,000

Current liabilities $600,000

Noncurrent assets 2,550,000

Long-term liabilities 500,000

Total assets $3,300,000

Stockholders' equity 2,200,000

Total liabilities and stockholders' equity 3,300,000

It was determined at the date of the purchase that the fair value of the identifiable net assets of Conchita was $2,645,000. Over the next 6 months of operations, the newly purchased division experienced operating losses. In addition, it now appears that it will generate substantial losses for the foreseeable future. At December 31, 2017, Conchita reports the following balance sheet information.

Current assets $430,000

Noncurrent assets (including goodwill recognized in purchase) 2,260,000

Current liabilities (680,000)

Long-term liabilities (480,000)

Net assets$1,530,000

It is determined that the fair value of the Conchita Division is $1,850,000. The recorded amount for Conchita's net assets (excluding goodwill) is the same as fair value, except for property, plant, and equipment, which has a fair value $77,000above the carrying value.

The amount of goodwill $205,000

Determine the impairment loss, if any, to be recorded on December 31, 2017.(Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

The impairment loss $0

Assume that fair value of the Conchita Division is $1,466,000instead of $1,850,000. Determine the impairment loss, if any, to be recorded on December 31, 2017.

The impairment loss $(141,000) this is my answer but is wrong.