Riverbed Corporation purchased Johnson Company 3 years ago and at that time recorded goodwill of $440,000. The Johnson Division's net assets, including the goodwill have a carrying amount of $790,000. The fair value of the division is estimated to be $720,000 What is the amount of the loss on the impairment to goodwill? O a $370,000 b. $70,000 O c $440,000 O d. $720.000 Oe. So there is no impairment