On 1/1/2020 Company A acquired the net assets of Company B for a price of 298,000 JD, the fair value of net assets of company B is 180,000 JD. On 1/1/2021 the fair value of unit is 560,000 JD carrying value of net assets (excluding goodwill) 480,000 JD fair value of net assets 460,000 JD. Compute impairment loss. Select one: O a. 12000 O b. 14000 O c. 16000 O d. 18000