As of December $31,20$X$4,$ Blue Co$.$s statement of financial position shows the book values of $$15,000,000$ for total assets and $$12,000,000$ for total liabilities. Also on December $31,20$X$4,$ an appraisal shows the fair values of $$18,500,000$ for total assets and $$14,000,000$ for total liabilities. On December $31,20$X$5,$ as a result of impairment testing, Green Co$.$ determined that the fair value of the goodwill was $$700,000.$ For the year$-$ended December $31,20$X$5,$ what amount, if any, will Green Co$.$ record as goodwill impairment loss? a$.$ $$300,000$ b$.$ $$4,200,000$ c$.$ $$0$ d$.$ $$2,200,000$