On September 1, 2020, Pipeline Corporation acquired Tunneling Limited for a cash payment of $954,000. At the time of purchase, Tunneling's statement of financial position showed assets of $780,000, liabilities of $420,000, and owners' equity of $360,000. The fair value of Tunneling's assets is estimated to be $1,140,000. Assume that Pipeline Corporation is a private entity. The unit's carrying amount (including goodwill) is $3,581,000 and its fair value is $3,474,000. Determine the amount of loss on impairment, if any, under ASPE. Amount of impairment loss