On December 31, 2021, Parent, Inc. bought 100% of Sub, Inc. for $50 million.

Push-down accounting was applied and accordingly the financial statements of Sub were adjusted to equal their fair values immediately after the acquisition.

On December 31, 2023, Parent did its first goodwill impairment test with respect to the assets of Sub. Parent determined that according to qualitative factors,

it was more likely than not that the goodwill had been impaired and accordingly it obtained a valuation of the Sub division determining a value of $45 million

on 12/31/23. The following are the balances recorded in the consolidation of Parent with respect to Sub on 12/31/23, the date of the impairment test

What is the required impairment adjustment to goodwill in 2023 as a result of the impairment test based on the above valuation of $45 million:

What is the required impairment adjustment to goodwill in 2023 as a result of the impairment test if the valuation of the division was $40 million instead of $45 million: