Parent Company recently acquired a business appropriately recognizing goodwill in the acquisition at the reporting unit level. The goodwill was allocated to the reporting units: Rexy Inc. Parent provides the following information in performing the 2019 annual review for impairment:

Rexy Reporting Unit:

• Carrying value of net assets including $130,000 of Goodwill equals $540,000;
• Fair Value of net assets excluding Goodwill equals $400,000;
• Valuation of Reporting Unit (including Goodwill $525,000).

Using the two-step Goodwill Impairment test, compute the amount of goodwill impairment, if any, Parent would recognize from the reporting units, Rexy, Inc.