A reporting unit of a US corporation (e.g., a division) reporting under US GAAP has a fair value of $1,300,000 and a carrying value of $1,400,000 that includes recorded goodwill of $300,000. The estimated fair value of the identifiable net assets of the reporting unit at the impairment test date is $1,200,000. Calculate the impairment loss (if any). a) 100,000 b) No impairment loss c) 200,000