33] In 2015, a corporation purchased a small business for $250,000. The market value of the small business's assets was $400,000, and the market value of the liabilities was $200,000. The corporation recorded goodwill of $50,000 at the time of acquisition. At the end of 2016, it measured the goodwill and found it had a remaining fair value of onlyr $20,000. A]: year-end 2016, the corporation will 33) A) record a loss on sale of assets 3) record accumulated depletion C) record a gain in goodwill 13) record an impairment loss