Solving question for advanced financial accounting.

_{MPC company purchased CPC Division for $600,000.}

_{Fair value of CPC Division $5,700,000.}

_{-Book value of assets and liabilities are (at end of second year as follows):}

_{cash $600,000}

_{A/R $900,000}

_{Inventory $2,100,000}

_{Build $2,400,000}

_{Goodwill $2,700,000}

_{A/P ($1,500,000)}

Q) Does this company has impairment and if it does what is the amount of impairment?(goodwill implied|)(solving solution please).