Regular Corp. has four divisions. One of them, Zolo Products, was acquired on January 1, 2016, for $410,000,000, and recorded goodwill of $52,000,000 as a result of that purchase. At December 31, 2016, Zolo Products had a recoverable amount of $380,000,000. The carying value of the company's net assets at December 31, 2016 was S358,000,000 (including goodwill). What amount of loss on impairment of goodwill should Regular record in 2016? OA $52,000,000 . $22,000,000 O C. S30,000,000