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On 1/1/2020 Company A acquired the net assets of Company B for a price of 294,000 JD, the fair value of net assets of company

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On 1/1/2020 Company A acquired the net assets of Company B for a price of 294,000 JD, the fair value of net assets of company B is 180,000 JD. On 1/1/2021 the fair value of unit is 560,000 JD carrying value of net assets (excluding goodwill) 480,000 JD fair value of net assets 460,000 JD. Compute impairment loss

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