Company $x$ determined that its goodwill is impaired. The fair value of the reporting unit was $$400,000,$ the fair value of net identifiable assets $($excluding goodwill$)$ was $$350,000,$ the book value of net assets $($including goodwill$)$ was $$420,000,$ and the book value of goodwill was $$80,000.$ After recording the impairment, the company's income statement should include a charge $($i$.$e$.,$ deduction$)$ of

$$30,000$

$$80,000$

$$20,000$

$$50,000$