As of 12/31/2020 the fair value of the reporting unit of Y Company is $310,000 and the fair value of identifiable net assets excluding goodwill is $270,000. The total carrying value of the unit is $320,000 made up of the carrying value of identifiable net assets excluding goodwill is $260,000. If the carrying value of goodwill is $60,000 what is the goodwill impairment loss under the current rules for 2020? $20,000 O $10,000 $40,000 $60,000