Whaley Company Assigned Goodwill of $60,000 to One of the Reporting

Whaley Company assigned goodwill of $60,000 to one of the reporting divisions of Rory company when it initially acquired it. Four years later the following information for this division follows: $\begin{array}{|l|r|r|}\hline&\text { Carrying Amount }&\text { Fair value}\\\hline \text { Cash } & \$ 20,000 & \$ 20,000 \\\hline \text { Inventory } & 35,000 & 40,000 \\\hline \text { Equipment } & 125,000 & 160,000 \\\hline \text { Goodwill } & 60,000 & \\\hline \text { Accounts Payable } & 30,000 & 30,000 \\\hline\end{array}$ Based on the preceding information, what amount of goodwill will be reported for this division if its fair value of the division is now determined to be $200,000?

A) $0
B) $60,000
C) $30,000
D) $10,000