During 2016 Sacco Limited, Estimated That the Carrying Amount of Goodwill

During 2016 Sacco Limited, estimated that the carrying amount of goodwill was impaired and wrote it down by €50 000. In 2017, the company reassessed goodwill was decided that the old acquired goodwill still existed. The appropriate accounting treatment in 2017 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 IAS 36 Impairment of Assets;
D) increase goodwill by an adjustment to retained earnings.