On 1/1/2020 Company A acquired the net assets of Company B for a price of 181000 JD, the fair value of net assets of company Bis 159000 JD. Company A also agreed to pay an additional 4000 JD if net income is higher than 70000 JD in year 1. On 1/1/2021 the fair value of unit is 197000 JD carrying value of net assets (excluding goodwill) 175000 JD fair value of net assets 177000 JD. Compute impairment loss