A U.S. public company is completing its annual impairment analysis of the goodwill included in one of its reporting units. Information related to the reporting unit is provided below: Goodwill Patents Other Net Assets Total Carrying value, net $30,000 $20,000 $70,000 $120,000 Fair value at 12/31 $50,000 Under US GAAP for public companies, which of the following adjustments should be recognized in the company's consolidated financial statements? Decrease goodwill by $17,500, decrease Patents by $11,667 and decrease other net assets by $20,833. O Decrease goodwill by $30,000; decrease Patents by $8,889 and decrease other net assets by $31,111 Decrease goodwill by $70,000. O Decrease goodwill by $30,000