Ross Enterprises owns all of the outstanding stock of Chandler, Inc. Two years after the acquisition, during the annual goodwill impairment test, Ross concludes that Chandler failed the qualitative assessment for goodwill impairment and must perform the quantitative assessment. The following information pertaining to Chandler was noted at the time of the quantitative assessment: Book value of net assets, including goodwill $2,800,000 Fair value of Chandler, Inc. 2,650,000 Estimated fair value of net identifiable assets 2,480,000 Goodwill recorded at acquisition 200,000 The amount of goodwill impairment loss that would be recorded on Ross' books would be: Select one: a. $170,000 b. $320,000 c. $200,000 d. $30,000