Regular Corp. has four divisions. One of them, Zolo Products, was acquired on January 1, 2016, for $450,000,000, and recorded goodwill of $60,000,000 as a result of that purchase. At December 31, 2016, Zolo Products had a fair value (including goodwill) of $379,000,000. The carrying value of the company's net assets at December 31, 2016 was $356,000,000 (including goodwill). What amount of loss on impairment of goodwill should Regular record in 2016? OA. $94,000,000 B. $71,000,000 C. $23,000,000 OD. -0