US Good will accounting Doubt

The goodwill of $20,000 on Illini's 12/31/20X0 Balance Sheet is related to a subsidiary of Illini (i.e., a reporting unit). At the end of 20X1, there is no indication that it is more likely than not the goodwill may be impaired. However, at the end of 20X2, evidence indicates that it is more likely than not that the fair value of the reporting unit is less than its book value. Further investigation reports that:(1) the book value of the reporting unit's net assets on 12/31/20X2 is $48,000, including the $20,000 goodwill;(2) the estimated fair value of the reporting unit on the same day is $45,000; and(3) the fair value of all of the reporting unit's identifiable tangible and intangible assets, not including the goodwill, is estimated to be $30,000

When i pass the JE as : Loss on Goodwill A/c

To Goodwill

Should it not be amounted to 17000 ? I have been marked wrong for this over 6 times now. I don't know what other method within US GAAP Calculation is acceptable too.Illini Company, Inc.

Balance Sheetas of 12/31/20X0

Assets

Current assets:

Cash $1,500,000

Accounts receivable, net 18,000

Inventory 50,000

Total current assets 1,568,000

Equipment 90,000

Goodwill 20,000

Total assets $1,678,000

Liabilities and shareholders' equity

Shareholders' equity: $20,000

Common stock, 20,000 shares outstanding, $1 par 280,000

Additional paid-in capital 1,378,000

Retained earnings 1,678,000

Total shareholders' equity

Note that all additional paid-in capital (APIC) sub accounts

(e.g., APIC-options and APIC-treasury stock), if any, are tracked in the "Additional paid-in capital" account on the Balance Sheet.