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Desert Company acquired Mountain Products on January 1, 2019, for $6,400,000, and recorded goodwill of $1,000,000 as a result of the purchase. At December 31,

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Desert Company acquired Mountain Products on January 1, 2019, for $6,400,000, and recorded goodwill of $1,000,000 as a result of the purchase. At December 31, 2020, the Mountain Products Division had a fair value of $5,190,000. The net identifiable assets of the Division (including goodwill) had a book value of $5,930,000 at that time. What amount (if any) should Desert recognize as the loss on impairment of goodwill in 2020

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