Race Inc. purchases 100% of Rizo Co. voting common stock on January 1 2017. The purchase price includes cash of $200,000 and 5,000 shares of Race $10 par value stock valued at $25 per share. On January 1 2017 Rizo Co. has a net book value of $285,000. Race attributes any excess of the purchase price over the net book value to goodwill. On December 31, 2019 Race determines it may have an impairment issues with Rizo's goodwill. What is the goodwill impairment that Race Co should record? (If ANY)