On December 31,2020 , Culver Corporation paid $5552500 to acquire Cheyenne Company and recorded $1632500 of goodwill as a result of the purchase. On December 31,2022, Culver determines that the fair value of the Cheyenne division is $6502500 and the carrying amount of Cheyenne's net assets on that date is $6202500 (the carrying value and the fair value of identifiable net assets are the same). What amount of loss on impairment of goodwill should Culver record at December 31, 2022? $300000. $1632500. $1332500. 50