The management of Devin Corporation is testing two of its reporting units for impairment of goodwill. Information about results of these tests are shown below.
| | Reporting Units | | | Telecommunications | Networking | | Segment carrying amount (including goodwill) | $2,500,000 | $3,000,000 | | Carrying value of goodwill | 500,000 | 500,000 | | Estimated fair value of total | 2,900,000 | 2,800,000 | | Estimated fair value of assets and liabilities other than goodwill | 2,100,000 | 2,500,000 |
After properly adjusting the goodwill for impairment, which of the following represents the adjusted amount of goodwill for the two reporting units?
| Telecommunications | Networking |
|---|
| A. $500,000 | $500,000 | | B, $800,000 | $300,000 | | C, $500,000 | $300,000 | | D. $400,000 | $200,000 |
|
