Deadbeat Corp has an 3%, $50,000 note receivable that was issued January 1, 2020, when the market rate was 3%, and is due five years later, on December 31, 2024. Interest payments are due each year on Dec. 31. After receiving the first coupon payment on December 31, 2020, Deadbeat reviews the collectability and determines that only $32,000 of the face value and no future coupon payments are likely to be received. What impairment should Deadbeat record on December 31, 2020? 28,432 O 30,964 O 0 (no impairment is required) 21,568 26,624 O 24.000