Dow Corporation has assembled the following information for one of its divisions on December 31. Fair Value Book Value $3,600,000 300,000 1,500,000 Total identifiable assets (not including goodwill) Goodwill Liabilities Fair value of the division. $2,325,000 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 the answer to part a change if the fair value of total identifiable assets (excluding goodwill) were $2,475,000 instead?