Super Sweet Sodas, Inc. (SSSI) acquired a 70% interest in Kavity Killer Toothpaste Inc. (KKTI) on January 1. SSSI paid $1,400 in cash for its interest in KKTI. The fair value of KKTIs assets is $1,200, and the fair value of their liabilities is $400. In the year following its acquisition of KKTI, SSSI determines that the goodwill recognized in the acquisition is impaired and should be fully written off. What is the amount of the impairment charge and what portion of the impairment should be allocated to the NCI?