On September 1, 2020, Swifty Corporation acquired Tunneling Limited for a cash payment of $944,600. At the time of purchase, Tunnelings statement of financial position showed assets of $782,600, liabilities of $452,200, and owners equity of $330,400. The fair value of Tunnelings assets is estimated to be $1,155,800. Assume that Swifty Corporation is a private entity. The units carrying amount (including goodwill) is $3,584,000 and its fair value is $3,479,700. Determine the amount of loss on impairment, if any, under ASPE