On February 1, 2021, Company R acquires Company B for $1,370,000 and records a goodwill of $102,000. On December 31, 2021, Company R test Company B Division for impairment. The fair value of Company B Division is determined to be $1,080,000 and book value of the division including goodwill, is $1,175,000. On December 31, 2021, company R should record loss on impairment of goodwill in the amount of:

a) $-0-

b) $95,000

c) $102,000

d) $7,000