On December 31, an entity tested its goodwill for impairment and determined the following for one of its reporting units: Carrying value $1,015,000 Fair value 935,000 The entity also estimated at the beginning of the year that the present value of the future cash flows expected from its reporting unit was $940,000. The reporting unit reports goodwill of $110,000 at year-end. What is the goodwill impairment loss that will be reported on the December 31 income statement under GAAP? Group of answer choices $0 $30,000 $75,000 $80,000