On January 1, 20X1, Porta Corporation purchased Swick Company's net assets and assigned goodwill of $82,200 to Reporting Division K. The following assets and liabilities are assigned to Reporting Division K on the acquisition date: Cash Inventory Equipment Goodwill Accounts Payable Carrying Amount $ 16, 200 58, 200 192,000 82,200 32,200 Fair Value $ 16, 200 73,200 212,000 32,200 Required: On December 31, 20X3, Porta must test goodwill for impairment. Determine the amount of goodwill to be reported for Division K and the amount of goodwill impairment to be recognized, if any, if Division K's fair value is determined to be a. $362,000 b. $302,000. c. $282,000. Amount of Goodwill Goodwill Impairment C