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Hannah Company purchased the Bee Division in 2021 and appropriately recorded $5,000,000 of goodwill related to the purchase. On December 31, 2021, the recoverable amount

Hannah Company purchased the Bee Division in 2021 and appropriately recorded $5,000,000 of goodwill related to the purchase. On December 31, 2021, the recoverable amount of Bee Division is $58,000,000 and it is carried on Hannahs books for a total of $54,000,000, including the goodwill. Calculate the amount of goodwill impairment (if any) that should be recognized by Hannah in 2021

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