On January 1, 20X1. Porta Corporation purchased Swick Company's net assets and assigned goodwill of $81,300 to Reporting Division K. The following assets and liabilities are assigned to Reporting Division K on the acquisition date: Carrying Amount Fair Value Cash $ 15,300 $ 15,380 Inventory 57,300 72,300 Equipment 183,000 203,000 Goodwill 81,300 Accounts Payable 31,300 31,300 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. $353,000 b. $293.000 c. $273.000 Goodwill Impairment Amount of Goodwill a.rs 81,300 b. $ 57,300 c