On March 31,2020, Cullumber Company paid $5,893,000 to acquire all of the common stock of Drive Incorporated, which became a division of Cullumber. Drive reported the following balance sheet at the time of the acquisition. It was determined at the date of the purchase that the fair value of the identifiable net assets of Drive was $4,437,000.0 ver the next 9 months of operations, the newly purchased division experienced operating losses. In addition, it now appears that it will generate substantial losses for the foreseeable future. At December 31. 2020. Drive reports the following balance sheet information. It is determined that the fair value of the Drive Division is $4,455,000. The recorded amount for Drive's net assets (excluding goodwill) is the same as fair value, except for property. plant, and equipment, which has a fair value $100,000 above the carrying value. Determine the impairment loss, if any, to be recorded on December 31. 2020. (If answer is zero, do not leave answer field blonk. Enter 0 for the amount.)