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) ....... Goodwill ...... Liabilities. .... Fair value of the division......... $2,400,000 200,000 1,000,000 $1,550,000 Required a. Determine the impairment loss (if any) for the Dow Corporation division. b. How would your answer change if the fair value of total identifiable assets (exclusive of goodwill) were $1,650,000 instead