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The fair value of net identifiable assets of a reporting unit of X Company is $300,000. On X Company's books, the carrying value of this

The fair value of net identifiable assets of a reporting unit of X Company is $300,000. On X Company's books, the carrying value of this reporting unit's net assets is $350,000, including $60,000 goodwill. If the fair value of the reporting unit as a whole is $335,000, what amount of goodwill impairment will be recognized for this unit?

A) $0

B) $10,000

C) $25,000

D) $35,000

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