On December $31,2020,$ Grouper Corporation paid $$5558000$ to acquire Sheffield Company and recorded $$1638000$ of goodwill as a result of the purchase. On December $31,2022,$ Grouper determines that the fair value of the Sheffield division is $$6508000$ and the carrying amount of Sheffield's net assets on that date is $$6208000($the carrying value and the fair value of identifiable net assets are the same$).$ What amount of loss on impairment of goodwill should Grouper record at December $31,2022?$

$$0.$

$.$

$$1638000.$