The engagement team is performing Step 1 of a goodwill impairment test. Which best describes the calculation to identify potential impairment.

Comparison of thr fair value of a reporting unit with its carrying amount, including goodwill less any amortization.

Comparison of the fair value of a reporting unit with its carrying amount including goodwill

Comparison of implied fair value of reporting uniy goodwill with the carrying amount of that goodwill

Comparison of the implied fair value of reporting unit goodwill with the carrying amount of that goodwill less any amortization.