In 20X2, Jacque's Gardening Supply acquired Glenn's Agricultural Center and recorded goodwill in the amount of $450,000. At the end of the 20X4 year, the net assets (including goodwill) of Glenn's had a book value of $2,000,000. Jacque determined the fair value of Glenn's to be $1,800,000. Is the goodwill associated with the Glenn's acquisition impaired? If so, how much is the impairment loss?