Following its acquisition of the net assets of Dan Company, Empire Company assigned goodwill of $60,000 to one of the reporting divisions. Information for this division follows:  Carrying Amount Fair Value Cash$20,000  $20,000  Inventory 35,000   40,000  Equipment 125,000   160,000  Goodwill 60,000      Accounts Payable 30,000   30,000  Based on the preceding information, what amount of amount of goodwill impairment will be recognized for this division if its fair value is determined to be $245,000?

A. $5,000
B. $55,000
C. $0
D. $60,000


Answer: C

Business

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