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Question - The fair value of identifiable net assets excluding goodwill of a reporting unit of X Company is $400,000. On X Company's books, the carrying value of this reporting unit's net assets is $XXX,000, including $XX,000 goodwill. If the fair value of the reporting unit is $XXX,000, what amount of the impairment loss that will be reported for this unit after the impairment test?

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