The management of Devin Corporation is testing two of its reporting units for impairment of goodwill.Information about results of these tests are shown below.

Reporting Units

Telecommunications

Networking

Segment carrying amount

(including goodwill)

$2,500,000

$3,000,000

Carrying value of goodwill

500,000

500,000

Estimated fair value of total

2,900,000

2,800,000

Estimated fair value ofassets and liabilities other than goodwill

2,100,000

2,500,000

After properly adjusting the goodwill for impairment, which of the following represents the adjusted amount of goodwill for the two reporting units?

Telecommunications Networking

A. $500,000 $500,000

B. $800,000 $300,000

C. $500,000 $300,000

D. $400,000 $200,000