The management of Devin Corporation is testing two of its reporting units for impairment of goodwill. Information about results of these tests are shown below.

		Reporting Units
		Telecommunications		Networking
Segment carrying amount (including goodwill)		$2,500,000		$3,000,000
Carrying value of goodwill		500,000		500,000
Estimated fair value of total		2,900,000		2,800,000
Estimated fair value of assets and liabilities other than goodwill		2,100,000		2,500,000

After properly adjusting the goodwill for impairment, what will be the amount of the goodwill impairment loss reported by Devin Corporation?

$500,000

$0

$300,000

$200,000