In 2012, Azimuth Company purchased a small business for $500,000. The market value of the business's assets were $850,000, and the market value of the liabilities were $400,000. Azimuth recorded goodwill of $50,000 at time of acquisition. At the end of 2013, they measured the goodwill and found it had a remaining value of only $20,000. What will Azimuth have to do at year-end 2013