Seattle Ltd provides the following information in relation to its land assets:

• Carrying amount $832,000
• Fair value $829,400
• Costs of disposal $6,500
• Value in use $819,000

Determine the impairment loss assuming the fair value basis is used for the land assets

• do not use a minus sign; simply enter the amount of the loss (e.g. 15000)
• if the asset is not impaired enter 0 as your answer