On 1 January 201 Tall plc acquired 80% of ordinary shares of Small plc for a price of 30,000, when Small plc's net assets had fair value of 12,000. The non-controlling interest (NCI) in Small plc was consolidated at its fair value of 6,000. At 31 December 20X1, Tall plc's directors decided to take a goodwill impairment of 1,000. Tall plc's IFRS consolidated statement of financial position at 31 December 20X1 reports goodwill (related to the investment in Small plc) for an amount of: a. 24,000 b. 23,000 c. 25,000 d. 17,000