Following its acquisition of the net assets of Dan Company, Empire Company assigned goodwill of $60,000 to one of the reporting divisions. Information for this division follows: Carrying Amount Fair Value Cash $ 20,000 20,000 Inventory 35,000 40,000 Equipment 125.000 160,000 Goodwill 60,000 Accounts Payable 30,000 30.000 What amount of goodwill impairment will be recognized for this division if its fair value is $195,000? $55.000 $60.000 O $30.000 $15.000