Which statement is true regarding the U.S. GAAP impairment test for limited life intangibles?

A. If the intangible passes step 1, there is always an impairment loss in step 2.

B. If the fair value of the intangible is less than its book value, there is always an impairment loss.

C. U.S. GAAP impairment is likely to be greater than IFRS impairment.

D. The impairment test for limited life intangibles is the same as the impairment test for indefiite life intangibles.

PLEASE EXPLAIN! THANK YOU!