13. The following information relate to reporting unit of ABC Company. Book value of the reporting unit $800,000 Book value of the goodwill $280,000 Fair value of the reporting unit $600,000 Fair value of the reporting unit's net assets including both recognized and Unrecognized intangible assets but not including goodwill $380,000 What amount of Impairment Loss on goodwill should ABC Company recognize? 1. $0 2. $40,000 3. $50,000 4. $60,000 5. $80,000