National Bank loaned the Lyon Company $10 million, at an interest rate of 8%. The note was signed January 1, 2008, and was due December 31, 2022. Annual interest was last paid on December 31, 2016. At January 1, 2018, National believes it will not collect accrued interest, that it will only receive $500,000 of interest each year, and that it will only receive $8 million of principal at the end of the life of the note. Calculate the amount of impairment that National Bank would recognize for the Lyon note