A U.S. company reports $11,600 in goodwill and decides to quantitatively test it for impairment at the end of the year. The following information is collected:

	Division 1	Division 2	Division 3
Book value of goodwill	$ 5,000	$ 400	$ 6,200
Fair value of division	60,000	10,000	25,000
Book value of division	62,000	9,500	24,000

What is the amount of goodwill impairment loss for the year, following U.S. GAAP?

A. $ 3,400

B. $ 3,500

C. $ 2,000

D. $ 5,000