Choice "C" is correct. Goodwill will be decreased by $13,000 because this represents the impairment loss allocated to goodwill. Under IFRS, goodwill impairment is calculated by using a one-step test at the cash generating unit level in which the carrying value of the cash generating unit is compared to the cash generating unit's recoverable amount ($45,000 − $32,000$13,000). An impairment loss is then recognized to the extent that the carrying value of the cash generating unit (including goodwill) exceeds the recoverable amount of the cash generating unit impairment loss, which is $13,000. This amount is first allocated to goodwill. Any remaining impairment loss would be allocated on a pro rata basis to the other assets of the cash-generating unit.Choice "a" is incorrect. Under IFRS, goodwill cannot be looked at separately. Goodwill impairment is calculated by using a one-step test at the cash generating unit level in which the carrying value of the cash generating unit is compared to the cash generating unit's recoverable amount ($45,000 − $32,000$13,000). An impairment loss is then recognized to the extent that the carrying value of the cash generating unit (including goodwill) exceeds the recoverable amount of the cash generating unit impairment loss, which was $13,000. This amount is first allocated to goodwill, which would be $13,000, not $15,000. It is not necessary to write off the entire amount of goodwill.Choice "b" is incorrect. Under IFRS, the impairment loss is first allocated to goodwill. Because the goodwill carrying amount on December 31 is greater than the impairment loss, there is no remaining impairment loss to be allocated to the other assets.Choice "d" is incorrect. Under IFRS, the impairment loss is first allocated to goodwill. Because the goodwill carrying amount on December 31 is greater than the impairment loss, there is no remaining impairment loss to be allocated to the other assets.