On December 31, 2021, Global Corporation acquired Local Company and recorded goodwill of $90,000. Global maintains the operation of Local as a division after the acquisition. The Local Division's net assets, including goodwill, have a carrying amount of $420,000 on December 31,2022 . The fair value of the division is estimated to be $380,000. There has been no adjustment of goodwill since the acquisition of Local. How much is the impairment loss for goodwill on December 31, 2022? Global has December 31 as a fiscal-year end. On December 31, 2021, Global Corporation acquired Local Company and recorded goodwill of $90,000. Global maintains the operation of Local as a division after the acquisition. The Local Division's net assets, including goodwill, have a carrying amount of $420,000 on December 31,2022 . The fair value of the division is estimated to be $380,000. There has been no adjustment of goodwill since the acquisition of Local. How much is the impairment loss for goodwill on December 31, 2022? Global has December 31 as a fiscal-year end