Saturn Inc. acquired Perrito Co$.$ in January $20$X$2.$ The company paid $$50,000$ in excess of the fair value of the net identifiable assets and liabilities. Saturn recorded $$50,000$ as goodwill. At the end of the year, the fair value of goodwill was $$30,000.$ To record this, Saturn will debit:

Group of answer choices

a$.$loss on acquisition for $$20,000.$

b$.$loss on impaired value of goodwill for $$20,000.$

c$.$goodwill for $$30,000.$

d$.$ amortization of goodwill for $$30,000.$

e$.$ loss on sale for $$50,000.$