Winterfell Inc. completes a full set of goodwill impairment testing $($i$.$e$.$ Steps $0,1$ and $2)$ for its three reporting units $$ RU$1,$ RU$2,$ and RU$3.$ RU$1$ and RU$2$ are components of the same operating segment while RU$3$ is a separate operating segment. The results of the analysis suggest that RU$1$s implied fair of goodwill is $$500,000$ over its book value, RU$2$s implied fair value of goodwill is $$200,000$ under its book value and RU$3$s implied fair value of goodwill equals its book value. How should Winterfell account for this?

Group of answer choices

Recognize a $$200,000$ impairment loss

Recognize a $$300,000$ gain on goodwill

Separately recognize a $$200,000$ impairment loss and $$500,000$ gain on goodwill

Recognize neither a gain nor an impairment loss