9 ta While performing a goodwill impairment test, the company had the following information: Estimated implied fair value of reporting unit $500,000 Fair value of net assets on the date of measurement (without goodwil) $400,000 Existing net book value of reporting unit (without goodwill) $450,000 Book value of goodwill $120,000 Based upon this information, the proper conclusion is: Select one: a. The company should recognize a goodwill impairment loss of $20,000. b. Goodwill is not impaired. c. The company should recognize a goodwill impairment loss of $100,000 d. The company should recognize a goodwill impairment loss of $50,000