I ONLY NEED HELP WITH PART C. I have figured out parts A & B

On January 1, 20X1, Porta Corporation purchased Swick Companys net assets and assigned goodwill of $81,300 to Reporting Division K. The following assets and liabilities are assigned to Reporting Division K on the acquisition date:

	Carrying Amount			Fair Value
Cash	$	15,300		$	15,300
Inventory		57,300			72,300
Equipment		183,000			203,000
Goodwill		81,300
Accounts Payable		31,300			31,300

Required: On December 31, 20X3, Porta must test goodwill for impairment. Determine the amount of goodwill to be reported for Division K and the amount of goodwill impairment to be recognized, if any, if Division Ks fair value is determined to be

1. $353,000.
2. $293,000.
3. $273,000.

	AMOUNT OF GOODWILL	GOODWILL IMPAIRMENT
A.	$81,300	$0
B.	$68,700	$12,600
C.