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Company a is assigned $200,000 of goodwill arising from a recent business combination. the current carrying value of its net assets is $400,000 and the current fair value of its net assets, excluding goodwill, is $350,000. the fair value of the reporting unit is estimated to be $380,000. how much is the impairment loss?
$150,000
$170,000
$180,000
$200,000
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