On 31/6/2016, DH Ltd acquired 80% of the shares in CH Ltd. On that date, the equity of LH Ltd comprised:

$'000

Share capital 700

Retained earnings 400

Equity 1,100

At acquisition, the book value of the assets and liabilities of LH Ltd were at fair value, except for some non-depreciable assets (included under 'Other non-current assets' and considered to be part of net identifiable assets) that had a book value of zero and where UH assessed their fair value to be $190,000. There has been no change to the assessed value of these assets since acquisition.

At the most recent balance date (31/6/2020), the returns from DH Ltd were not as high as expected. The directors of CH Ltd considered that acquired goodwill had been impaired by $100,000.

What is the goodwill at 31/6/2020