On January 1, 2013, Porsche Company acquired the net assets of Saab Company for $450,540 cash. The fair value of Saabs identifiable net assets was $374,940 on this date. Porsche Company decided to measure goodwill impairment using the present value of future cash flows to estimate the fair value of the reporting unit (Saab). The information for these subsequent years is as follows:

Year		Present Value of Future Cash Flows		Carrying Value of Saabs Identifiable Net Assets*		Fair Value Saabs Identifiable Net Assets
2014		$399,430		$330,617		$339,842
2015		$399,570		$319,834		$344,843
2016		$350,000		$300,160		$325,540

* Identifiable net assets do not include goodwill.

(a)

For each year determine the amount of goodwill impairment, if any.

		2014		2015		2016
Goodwill impairment		$		$		$