Deluxe Corp

Deluxe Corp.has four international divisions.One of them,Qaram Corp.,was acquired on January 1,2016,for ₨600,000,000,and recorded goodwill of ₨70,000,000 as a result of that purchase.At December 31,2016,Qaram had a book value (including goodwill) of ₨375,000,000.The total recoverable amount of Qaram was ₨355,000,000.What amount of loss on impairment of goodwill should Deluxe record in 2016?

A) $45,000,000
B) $25,000,000
C) $20,000,000
D) -0-