Power Bank Corporation provided the following information regarding its Notes Receivable at December 31, 2020: Gross Carrying Note No. Lifetime ECL Amount 12-month ECL Credit Risk Assessment 123-A 6,000,000 600,000 100,000 Low credit risk 133-B 4,000,000 800,000 80,000 45-days past due 140-A 2,000,000 1,000,000 120,000 Credit Impaired What is the loss allowance that Power Bank should recognize at December 31, 2020