Star Co. acquires Vine Co. on January 1, 2019, by paying $1,000,000 in cash. On the date of acquisition, the price is allocated as follows: Fair value of Vine's identifiable assets $800,000; and Goodwill $200,000. On December 31, 2019, Star = estimates the fair value of Vine to be $900,000. The carrying value of Vine's identifiable assets is $750,000 after impairment tests are applied. What is the amount of impairment, if any, for goodwill? $50,000 $100,000 $0 $150,000