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

Based on the preceding information, what amount of goodwill (after any impairment) will be reported for this division if its fair value is determined to be $200,000? A. $0 B. $60,000 C. $30,000 D. $10,000