A U.S. public company reported $8 million of goodwill in last year's balance sheet. How should the company calculate its reported goodwill for the current year?

A. Determine whether the fair value of the reporting unit is less than the carrying amount and if so reduce the balance of goodwill and report an impairment loss on goodwill in the income statement.

B. Calculate the yearly amortization, reduce the beginning balance, and report the current year's amortization expense.

C. Determine whether the fair value of the reporting unit is greater than the carrying amount and if so increase the amount of goodwill and report the recovery of any previous impairment in the income statement.

D. Determine whether the fair value of the reporting unit is greater than the carrying amount and if so increase the balance of goodwill and report a gain on goodwill in the income statement.

A,B,C,or D?