E2-16 Goodwill impairment Pam, Inc. has two primary business reporting units: Alfa and Beta. In preparing its 2017 financial statements, Pam conducts the required annual impairment review of goodwill. Alfa has recorded goodwill of $35,000 that has an estimated fair value of $30,000. Beta has recorded goodwill of $65,000 that has an estimated fair value of $80,000. What amount of impairment loss, if any, must Pam report in its 2017 income statement? Where in the income statement should this appear?