Zumba Co. acquired a reporting unit on January 1, 2021, for $440,000, and recorded goodwill of $20,000 as a result of that purchase. At December 31, 2022, the reporting unit had a fair value (including goodwill) of $357,000. The carrying value of the reporting unit's net assets (including goodwill) at December 31, 2022 was $379,000. What amount of loss on impairment of goodwill should Zumba record in 2022?