please compute the goodwill and Impairment loss

On July 31,2025 , Ivanhoe Company paid $3,000,000 to acquire all of the common stock of Conchita Incorporated, which became a division (a reporting unit) of Ivanhoe. Conchita 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 Conchita was $2,755,000. Over the next 6 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 31,2025, Conchita reports the following balance sheet information. Finally, it is determined that the fair value of the Conchita Division is $1,850,000. Compute the amount of goodwill recognized, if any, on July 31,2025 . (If answer is zero, do not leave answer field blank. Enter 0 for the amount.) The amount of goodwill $