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Practical Corporation acquired all of the common stock of Simple Company for $470,000 on January 1, 20X4. On that date, Simple's identifiable net assets had a fair value of $410,000. The assets acquired in the purchase of Simple are considered to be a separate reporting unit of Practical. The carrying value of the Simple reporting unit's net assets at December 31,204, is $490,000. Required: Determine the amount of goodwill impairment, if any, that should be recognized at December 31,204, if the fair value of the Simple reporting unit is determined to be: a. $540,000 b. $475,000 c. $470,000