5. On January 1, 20X8, Line Corporation acquired all of the common stock of Staff Company for $300,000. The assets acquired in the purchase of Staff are considered to be a separate reporting unit of Line Corporation. The carrying value of Staff's net assets at December 31, 20X8, is $310,000. The fair value of the reporting unit is determined to be 260,000. what amount of goodwill impairment will be recognized for this unit? OA $50,000 OB $10,000 OC. $40,000 OD. S(10,000)