An IFRS Company Reports $25,000 in Goodwill and Decides to Quantitatively

An IFRS company reports $25,000 in goodwill and decides to quantitatively test it for impairment at the end of 2020. The following information is collected:
$$\begin{array} { | l | r | r | r | } \hline & { \text { CGU 1 } } & { \text { CGU 2 } } & { \text { CGU 3 } } \\\hline \text { Book value of goodwill } & \$ 2,000 & \$ 9,000 & \$ 14,000 \\\hline \text { Fair value of CGU } & 10,000 & 25,000 & 55,000 \\\hline \text { Book value of CGU } & 8,500 & 30,000 & 75,000 \\\hline\end{array}$$ Which statement is true, following IFRS?

A) Goodwill impairment is $25,000.
B) Identifiable net assets of CGU 3 are written down by $6,000.
C) Goodwill impairment is $27,500.
D) Identifiable net assets of CGU 1 are written up by $2,500.