Last year, Parent Company acquired Sub Company for $1million. On the date of acquisition, the fair value of Subs net assets was $800,000. Accordingly, Parent reported acquisition goodwill of $200,000 ($1,000,000 purchase price minus $800,000 fair value of Subs net assets).

At the end of this year, the fair value of Sub is $900,000 , and the fair value of Subs net assets is $775,000. Assuming the carrying value of Sub is $980,000.

What is the impairment loss under GAAP?