A company is completing its annual impairment analysis of the goodwill included in one of its reporting units. The company noted the following related to the reporting unit: Goodwill Patents Other Assets Total Historical cost $15,000 $10,000 $35,000 $60,000 Depreciation and amortization 0 3,333 11,667 15,000 Carrying amount, December 31 $15,000 $6,667 $23,333 $45,000 The fair value of the reporting unit, including goodwill, is $28,000. Under GAAP, the calculated impairment loss to be booked against goodwill is closest to: $7,000. O $10,333 O $15,000 $17,000