The following balances as at December 31, 2021 were extracted from the trial balance of Jazz Ltd: DETAILS Premises 10% Mortgage Mortgage interest Retained earnings Goodwill General reserves Ordinary shares @ $2.50 DR CR 1,000,000 600,000 20,000 75,000 150,000 55,000 500,000 150,000 5% Preference shares @ $0.75 If Jazz had other operating expenses of $30,000, by what percentage was goodwill written off for the year? O a. 10% O b. 20% O c. 13.33% O d. 33.33%