The following information is available for Blossom Company, which uses the straight-fine method of amortization and has a Dscember 31 year-end. 1 Purchased a copyright on January 1.2025 for $60,600. It is estimated to have a 10-year life. 2. On July 1,2025, legal fees for the successful defense of the copyight purchased on January 1,2025, were \$17,271 (b) At December 31.2026 . an impairment test is performsd on the coprright purchased in 2025. It is estimated that the net cash flows to be received from the copyright will be $60,600, and it falr value is $57,570. The eccumulated amortization at the end of 2026 was 514,847 . Compute the arrount of impairment, if any, to be recorded on December 31.2026 Amount of impairment