On January 1, 2016, Rocinante Corp. acquired Luna Products for $2,376,000 and recorded current assets of $2,556,000, liabilities of $252,000 and goodwill of $72,000 from the transaction. Luna Products is considered to be a reporting unit for Rocinante. On December 31, 2018, management is reviewing Luna Products for goodwill impairment. They find:

• The book value of the division's net assets (assets less liabilities) was $2,268,000.
• The fair values are $2,484,000 for current assets and $252,000 for liabilities
• The fair value of Luna Products is $2,246,400.

What amount of impairment loss on goodwill should Rocinante record in 2018?