Required information Following its acquisition of the net assets of Dan Company, Empire Company assigned goodwill of $60,000 to one of the reporting divisions. Information for this division follows Cash Inventory Equipment Goodwill Accounts Payable Carrying Amount $ 20,000 35,800 125,000 60,000 30,000 Fair Value $ 20,000 40,000 160,000 30,000 Based on the preceding information, what amount of goodwill will be reported for this division - after any necessary impairments - If the fair value of the entire reporting unit is determined to be $200.000