Oust the Turtle Company records inventory using the perpetual inventory system and follows the allowance method in accounting for inventory decline. Its ending inventory's costs and net realizable values on the following dates are:

DateCOSTNRV

December 31, 2020380,000370,000

December 31, 2021400,000385,000

December 31, 2022200,000192,000

How much is the loss from inventory decline in 2022?

(This question was given by our prof., hope you could help me. Thank you very much in advance.)