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Dutton Ranch purchased a trademark with an indefinite life for $850,000 and incurred additional legal fees of $100,000 related to the purchase on January 1,

Dutton Ranch purchased a trademark with an indefinite life for $850,000 and incurred additional legal fees of $100,000 related to the purchase on January 1, 2020. On January 1, 2030 an impairment analysis found the fair value was $825,000. What amount should be recorded as impairment loss in 2030?

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