Presented below are two independent cases related to available-for-sale debt investments.

		Case 1		Case 2
Amortized cost		$40,210		$101,600
Fair value		29,720		111,610
Expected credit losses		24,420		92,910

For each case, determine the amount of impairment loss, if any. (If no loss, please enter 0. Do not leave any fields blank.)