X Your answer is incorrect. At December 31, 2021, an impairment test is performed on the copyright purchased in 2020. It is estimated that the net cash flows to be received from the copyright will be $65,400, and its fair value is $62,130. The accumulated amortization at the end of 2021 was $16,023. Compute the amount of impairment, if any, to be recorded on December 31, 2021. (If there is a loss on impairment, then enter amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Amount of impairment $ 16023 e Textbook and Media Tict of Account