Computing Impairment of Goodwill Dow Corporation has assembled the following information for one of its divisions on December 31, 2020. Fair Value Book Value Total identifiable assets (exclusive of goodwill) $2,400,000 Goodwill 200,000 Liabilities 1,000,000 Fair value of the division. $1,550,000 a. Determine the impairment loss (if any) for the Dow Corporation division. Note: Do not use a negative sign with your answer. $ b. How would your answer change if the fair value of total identifiable assets (exclusive of goodwill) were $1,650,000 instead