Punish Co. obtained an 70% controlling interest in Slay Co. through a stock acquisition, and reported Total Goodwill at DOA of 75k.At the end of year C, P's 'Investment in Subsidiary' account balance was $750k, while the total enterprise value of S at end-of-year was $940k.P estimated the fair value of S's identifiable net assets (excluding goodwill) was 910k.

At the end of year C, is S's goodwill impaired?

a. yes

b. no