Solar Energy Corporation has the following account balances at $12/31/21$:

Unproved property$$Lease A $.........................$ $$80,000$

Allowance for impairment, group $......................12,000$

At $12/31/21,$ Lease A is considered to be $40\%$ impaired. Solar Energy's estimated abandonment rate of insignificant unproved properties is $60\%($i$.$e$.,$ the impairment rate is $60\%).$

REQUIRED: Prepare entries to record impairment.