Computing Goodwill Impairment

Freeman Co$.$ acquired another business and paid $($among other amounts$)$ $$10,800$ for its goodwill in Year $1.$ On December $31$ of Year $3$ the net book value of the business is $$132,000$ and the fair value of the business is $$127,500.$ Determine the amount of goodwill impairment $($if any$)$ on December $31$ of Year $3.$ Assume no impairment losses were recognized on goodwill in prior periods.

Note: Do not use a negative sign with your answer.

Goodwill impairment $$,0$