On December $31,2020,$ Pina Corporation paid $$5555500$ to acquire Novak Company and recorded $$1635500$ of goodwill as a resul

of the purchase. On December $31,2022,$ Pina determines that the fair value of the Novak division is $$6505500$ and the carrying

amount of Novak's net assets on that date is $$6205500($the carrying value and the fair value of identifiable net assets are the same$).$

What amount of loss on impairment of goodwill should Pina record at December $31,2022?$