The following previously unreported intangible assets were acquired by a U.S. company in a business combination. Their beginning-of-current-year book values and allocation to reporting units are listed below.

	Reporting Unit #1	Reporting Unit #2
Trade names	$26,000
Distribution network		$20,800
Goodwill	130,000	104,000

Both identifiable intangibles have a 5-year remaining life. Information for year-end impairment testing is as follows:

	Sum of Expected	Sum of Expected
	Future Undiscounted	Future Discounted
	Cash Flows	Cash Flows
Trade names	$23,400	$19,500
Distribution network	15,600	13,000

Information for year-end goodwill impairment testing is as follows:

	Reporting Unit #1	Reporting Unit #2
Fair value	$88,400	$67,600
Book value before year-end adjustments for identifiable
intangible amortization and impairment charges	91,000	78,000

For consolidation eliminating entry (O), what amount will be reported as goodwill impairment?

a. $2,600

b. $6,500

c. $5,200

d. $0