Several years ago, Big Company acquired Small Company. As part of the acquisition, $$5,000$ in goodwill was recognized; this goodwill was assigned to Big Company$$s Internet Applications reporting unit. During Year $5,$ the Internet Applications reporting unit reported revenues of $$8,000.$ Publicly traded companies with operations similar to those of the Internet Applications unit had price$-$to$-$revenue ratios averaging $1\mathrm{.}70.$ The book values of the assets and liabilities of the Internet Applications reporting unit are as follows.

Book Values

Identifiable Assets $$19,500$

Goodwill $5,000$

Liabilities $6,5000$

What goodwill impairment loss should be recognized in Year $5?$