On December 31,2020 , Bridgeport Corporation paid $5559500 to acquire Culver Company and recorded $1639500 of goodwill as a result of the purchase. On December 31,2022 , Bridgeport determines that the fair value of the Culver division is $6509500 and the carrying amount of Culver's net assets on that date is $6209500 (the carrying value and the fair value of identifiable net assets are the same). What amount of loss on impairment of goodwill should Bridgeport record at December 31, 2022? $0. $300000. $1339500. $1639500