Your answer is incorrect.

Ivanhoe Corporation acquired Linebrink Products on January $1,2025$ for $$7380000,$ and recorded goodwill of $$3700000$ as a result of

that purchase. At December $31,2026,$ Linebrink Products had a fair value of $$6001000.$ The identifiable net assets of the Linebrink

$($including goodwill$)$ had a carrying value of $$7050000$ at that time. Ivanhoe's $2026$ income statement will report an impairment loss on

goodwill of

$$1379000$

$$1049000$

$$330000$

$$0$

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