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Regular Corp. has four divisions. One of them, Yulon Products, was acquired on January 1 , 2 0 2 0 , for $ 8 3

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Regular Corp. has four divisions. One of them, Yulon Products, was acquired on January 1,2020, for $83,000,000, and recorded goodwill of $9,000,000 as a result of that purchase. Yulon Products is a reporting unit of the company. At December 31,2021, Yulon Products had a fair value (including goodwill) of $68,000,000. The book value of the division's net assets (including goodwill) at December 31,2021 was $80,000,000. What was the impairment loss for goodwill at December 31,2021?
A. $9,000,000
B. $80,000,000
C. $12,000,000
D. $0
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