e nas recorded goodwill associated with an acquisition that was completed in late 2017. It is now the end of 2018 and the parent is Es for possible impairment. Parent determines that it is more likely than not that the fair value of the subsidian that the fair value of the subsidiary is less than the book and of the subsidiary. What must the parent do. a must record impairment loss D. can conclude no impairment should be recorded C. reguired to perform step one of test not required to perform step one of test e reguired to perform step two of test