Following Its Acquisition of the Net Assets of Dan Company,Empire

Following its acquisition of the net assets of Dan Company,Empire Company assigned goodwill of $60,000 to one of the reporting divisions.Information for this division follows:

-Based on the preceding information,what amount of amount of goodwill impairment will be recognized for this division if its fair value is determined to be $245,000?

A) $0
B) $30,000
C) $60,000
D) $55,000