In 2012, Alpha Inc. had acquired Beta Co. and recorded goodwill of $200 million as a result. The net assets (including goodwill) from Alphas acquisition of Beta Co. had a 2013 year-end book value of $580 million. Alpha assessed the fair value of Beta at this date to be $570 million, while the fair value of all of Betas identifiable net assets (excluding goodwill) was $460 million. The amount of the impairment loss that Alpha would record for goodwill at the end of 2013 is:

A: 0

B: $120 million

C: $110 million

D: $90 million