On March 31, 2025, Carla Vista Company paid $6,085,000 to acquire all of the common stock of Drive Incorporated, which became a division of Carla Vista. Drive reported the following balance sheet at the time of the acquisition: It was determined at the date of the purchase that the fair value of the identifiable net assets of Drive was $4,469,000. Over the next 9 months of operations, the newly purchased division experienced operating losses. In addition, it now appears that it will generate substantial losses for the foreseeable future. At December 31, 2025. Drive reports the following balance sheet information: It was determined at the date of the purchase that the fair value of the identifiable net assets of Drive was $4,469,000. Over the next 9 months of operations, the newly purchased division experienced operating losses. In addition, it now appears that it will generate substantial losses for the foreseeable future. At December 31, 2025, Drive reports the following balance sheet information: Finally, it is determined that the fair value of the Drive Division is $4,493,000 on December 31,2025 . Assume that fair value of the Drive Division is $4,027,000 instead of $4,493,000. Determine the impairment loss, if any, to be recorded on December 31, 2025. Assume that carrying values approximate fair values for all identifiable assets and liabilities (except goodwill). (If answer is zero, do not leave answer field blank. Enter 0 for the amount.)