albers company acquires an 80 interest in barker company on january 1 2011 for 850000/

Albers uses the simple equity method for its investment in Barker. As of December 31, 2015, Barker has earned $200,000 since it was purchased by Albers. Barker pays no dividends during 2011–2015.
On December 31, 2015, the following values are available:
Fair value of Barker’s identifiable net assets (100%) ……….. $ 900,000
Estimated fair value of Barker Company (net of liabilities)……… 1,000,000
Determine if goodwill is impaired. If not, explain your reasoning. If so, calculate the loss on impairment.