12 occompany owned70% of the outstanding stock of LA Company. During the annual goodwill impairment test, the following information pertaining to LA was noted: 30. Book value of net assets Fair value of LA Company Estimated fair value of net identifiable assets Recorded goodwil $3,000,000 2,500,000 2,300,000 350,000 non-controlling interest's share in the goodwill impairment loss that would be: a. $45,000 b. $60,000 c. $135,000 d. No impairment loss should be recorded. Goodwill is not impaired