On June 1, 2014, Liberty Bicycles acquired Superior Scooters for $25 million. Liberty recorded $3.1 million in goodwill as a result of the purchase. As of December 31, 2017, the Superior Scooters division of Liberty Bicycles had a fair value of $25.4 million, and the division's net identifiable assets (including goodwill) had a fair value of $24.9 million. Given this information, Liberty should record a _______ loss on impairment of goodwill in 2017.

• A
• :
• $600,000
• B
• :
• $0
• C
• :
• $500,000
• D
• :
• $2.6 million