Deluxe Corp. has four international divisions. One of them, Pere Products, was acquired on January 1, 2016, for $400,000,000, and recorded goodwill of $50,000,000 as a result of that purchase. At December 31, 2016, Pere Products had a recoverable amount of $375,000,000. The total book value of Pere Products was $355,000,000 (including goodwill). What amount of loss on impairment of goodwill should Deluxe record in 2016?

A) $45,000,000

B) $25,000,000

C) $20,000,000

D) -0-