_____ at a Goodwill Impairment Testing Date, a Reporting Unit's

_____ At a goodwill impairment testing date, a reporting unit's fair value (including unrecognized intangible assets of $90,000) is $1,000,000 ($200,000 below its carrying value) . If goodwill's carrying value is $400,000 and its implied fair value is $330,000, what is the impairment loss to be recognized?

A) $ -0-
B) $70,000
C) $160,000
D) $200,000
E) $400,000