Impairment loss for 2016 for the customer lists and brand names, following IFRS, is

a.  \($0\)

b.  \($300,000\)

c.  \($1,800,000\)

d.    \($2,100,000 \)

A company reports the following intangibles at December 31, 2016, prior to impairment testing:

The customer lists have a limited life, and amortization expense has already been properly recorded. The brand names have indefinite lives. The goodwill is allocated to Divisions 1 and 2 for both U.S. GAAP and IFRS.
Assume the company bypasses the Step 0 qualitative assessment for both the brand names and the goodwill.
On December 31, 2016, the following information is available:

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Customer lists Brand names Goodwill... Book value $1,500,000 5,200,000. 8,000,000