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

During 2013,Langer Limited estimated that the carrying amount of goodwill was impaired and wrote it down by $100 000.In 2014,the company reassessed goodwill was decided that the old acquired goodwill still existed.The correct accounting treatment in 2014 is:

A) reverse the previous goodwill impairment loss.
B) decrease goodwill by an adjustment to retained earnings.
C) ignore the reversal as it is prohibited by AASB 136 Impairment of Assets.
D) increase goodwill by an adjustment to retained earnings.