Following is information about the reporting unit of Y company as of 12/31/19

1. The fair value of the reporting unit of Y company is $310,000 and the fair value of identifiable net assets excluding goodwill is $270,000.
2. The total carrying value of the unit is $320,000. The carrying value of identifiable net assets excluding goodwill is $260,000. The carrying value of goodwill is $60,000.

Required: compute the goodwill impairment loss if any for 2019. Show work

1. $10,000
2. $20.000
3. $40,000
4. $0