Computing Impairment of Goodwill Dow Corporation has assembled the following information for one of its divisions on December 31, 2020. Total identifiable assets (exclusive of goodwill) Goodwill Liabilities Fair value of the division. Fair Value Book Value $720,000 60,000 300,000 $465,000 a. Determine the impairment loss (if any) for the Dow Corporation division. Note: Do not use a negative sign with your answer. $ 0 b. How would your answer change if the fair value of total identifiable assets (exclusive of goodwill) were $495,000 instead? $ 0