Big Company purchased all of the assets of Small Company 5 years ago recording Goodwill at the time of the purchase. On 1/1 of the current year they evaluate the Goodwill for impairment. Goodwill recorded at time of purchase Book Value of the Net Assets of Small Company on 1/1 Estimated Fair Value of Small Company on 1/1 Undiscounted Estimated Cash flow of Small Company on 1/1 What amount of loss on impairment of goodwill should they record on 1/1 Loss on Impairment of $40,000. Loss on Impairment of $ 0. Loss on Impairment of $ 10,000. Loss on Impairment of $ 50,000. Data $150,000 $900,000 $850,000 $890,000