During 2013 Sacco Limited, Estimated That the Carrying Amount of Goodwill

During 2013 Sacco Limited, estimated that the carrying amount of goodwill was impaired and wrote it down by $50 000. In 2014, the company reassessed goodwill was decided that the old acquired goodwill still existed. The appropriate accounting treatment in 2014 is:

A) reverse the previous goodwill impairment loss
B) recognise the revalued amount of goodwill by an adjustment against the asset revaluation surplus account
C) ignore the reversal as it is prohibited by AASB 136 Impairment of Assets
D) increase goodwill by an adjustment to retained earnings.