Which of the following statements is true about goodwill once it is considered to be partially impaired and has been written down to its partially impaired value?Multiple choice question.Subsequent upward adjustments for recoveries of fair value can increase goodwill up to the originally reported amount.This becomes the new fair value of goodwill, and no further impairment testing is done in subsequent years.No subsequent upward adjustments are permitted for recoveries of fair value.This becomes the new market value of goodwill and is amortized on a straight$-$line basis for five years or less.