In 2021, John Bonham Inc. acquired Zeppi Company and recorded $245 million of goodwill as a result of this acquisition. At the end of 2022, Bonham decided to test for impairment of goodwill associated with its acquisition of Zeppi Company. At the end of2022, the book value of Zeppi Companys net assets (including goodwill) in Bonhams Companys accounting records was $580 million. Also at the end of 2022, Bonhamassessed the fair value of Zeppi to be $700 million, while the fair value of Zeppis net assets was $550 million. The amount of the goodwill impairment loss that Bonham would record at the end of 2022 is:

A)$150 million.

B) $95 million.

C) $0

D)$120 million.