Scenario $2$: Sterling Company acquires Vineyard Aging, Inc., at the beginning of the year by paying $$2,000,000$ in cash. At the date of acquisition, the price is allocated as follows: Price paid $$2,000,000$; Fair value of Vineyard's identifiable assets $($$$1,600,000)$; Goodwill $$400,000.$ At the year$-$end balance sheet date, Sterling estimates the fair value of the unit to be $$1,800,000.$ The carrying value of Vineyard's identifiable assets is $$1,500,000$ after impairment tests are applied. Compute the amount of Sterling's goodwill impairment, if any. How is the goodwill impairment reflected in the financial statements?