Deluxe Corp

Deluxe Corp.has four international divisions.One of them,RohrSchockt Inc.,was acquired on January 1,2016,for €700,000,000,and recorded goodwill of €80,000,000 as a result of that purchase.At December 31,2016,RohrSchockt had value in use of €635,000,000 and a book value (including goodwill) of €675,000,000.The total fair value of RohrSchockt was €650,000,000.What amount of loss on impairment of goodwill should Deluxe record in 2016?

A) $40,000,000
B) $25,000,000
C) $15,000,000
D) -0-