Which of the following situations is consistent with the determination of whether an indefinite-lived intangible asset is impaired? (Select the best answer.) a. After failing the optional qualitative test, an entity determined an impairment equal to the amount by which the carrying value of the intangible asset exceeds its fair value b. After failing the optional qualitative test, an entity determined an impairment equal to the amount by which the carrying value of the intangible asset exceeds its value in use amount c. An entity determined an impairment equal to the amount by which the carrying value of the intangible asset exceeds its recoverable amount d. An entity determined an impairment equal to the amount by which the carrying value of the intangible asset exceeds its fair value less cost to sale