On January 1, 2021, Parent Company acquired the net assets of Sub Company for 466000 cash. The fair value of Sub's identifiable net assets was 393000 on this date. Parent Company decided to measure goodwill impairment using the present value of future cash flows to estimate the fair value of the reporting unit (Sub). The information for the 2022 year is as follows: Present Value of Future Cash Flows: 350000 Carrying Value of Sub's Identifiable Net Assets (excluding Goodwill): 341000 Fair Value of Sub's Indentifiable Net Assets : 339000 1. For 2022 the amount of goodwill impairment, using FASB's simplified approach, assume the qualitative test is satisfied is