The fair value of net identifiable assets of a reporting unit of X Company is $390,000. On X Company's books, the carrying value of this reporting unit's net assets is $370,000, which includes $50,000 of goodwill. If the fair value of the reporting unit as a whole is $360,000, what amount of goodwill will be reported for this unit at year-end? $60,000. $40,000. $50,000. $0