The following previously unreported intangible assets were acquired by a U.S. company in a business combination. Their beginning-ofcurrent-year book values and allocation to reporting units are listed below. Both identifiable intangibles have a 5-year remaining life. Information for year-end impairment testing is as follows: Information for year-end goodwill impairment testing is as follows: For consolidation eliminating entry (O), what amount will be reported as expense for identifiable intangibles amortization and impairment? Select one: a. $7,700 b. $5,040 c. $9,240 d. $7,000