On September 1, 2020, Bramble Corporation, a public company, acquired Jaromil Enterprises for a cash payment of $771,000. At the time of purchase, Jaromil's statement of financial position showed assets of $852,000, liabilities of $439,000, and owners' equity of $413,000. The fair value of Jaromil's identifiable assets is estimated to be $1,085,000.

Calculate the amount of goodwill acquired by Bramble.

Goodwill

$Enter your answer in accordance to the question statement

Assume that the goodwill was allocated entirely to one cash-generating unit (CGU), as indicated below. The CGU's value in use at the statement of financial position date was $3,870,000 and the fair value less costs to sell was $4,280,000.

		Plant A CGU
Assets (other than goodwill)		$4,516,000
Goodwill		125,000
Total carrying value of CGU		$4,641,000

Determine if the goodwill is impaired. Choose the answer from the menu in accordance to the question statement YesNo If so, what is the amount of the impairment? Enter your answer in accordance to the question statement