On January 1, 2018, Pearson Company acquired all of Sundisk Company's voting stock for $20,000 in cash. Sundisk's total shareholders' equity at January 1, 2018 was $5,000. Some of Sundisk's assets and liabilities at the date of acquisition had fair values that were different from reported values, as follows: Plant assets, net (10 years, straight-line) Identifiable intangibles (indefinite life) Book Value $15,000 0 Fair Value $ 10,000 9,000 It is now Ducember 31, 2020 (3 years later). Impairment of recognized identifiable intangibles totals $400 for 2018 and 2019, and there is no impairment in 2020. There is no goodwill impairment as of the beginning of 2020, but goodwill impairment for 2020 is $1,200. Pearson uses the complete equity method to account for its investment. December 31, 2020 trial balances for Pearson and Sundisk follow: Pearson Dr (Cr) $ 5,000 28,700 Sundisk Dr (Cr) $ 2,500 22,000 28,400 Current assets Plant assets, net Identifiable intangibles Investment in Sundisk Goodwill Liabilities Capital stock Retained earnings, beginning Sales revenue Equity in net income of Sundisk Cost of goods sold Operating expenses (11,000) (2,000) (10,000) (14,000) (20,300) (15,000) (25,000) (25,000) (800) 20,000 4,000 $ O 9,000 3,500 $ 0 The original goodwill at the date of acquisition is $ [A]