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A is corrent. Since the fair value of the Telecommunications reporting unit is greater than its carrying amount, there is no goodwill impairment for this unit. The implicit value of goodwill for the Networking reporting unit is $300,000 which is the difference between the fair value of the total unit ($2,800,000) and the fair value of its identifiable assets and liabilities ($2,500,000). Therefore, goodwill impairment is equal to $200,000, which is the difference between the carrying value of goodwill ($500,000) and its implicit value ($300,000).
B is incorrect. Since the fair value of the Telecommunications reporting unit is greater than its carrying amount, there is no goodwill impairment for this unit. The implicit value of goodwill for the Networking reporting unit is $300,000 which is the difference between the fair value of the total unit ($2,800,000) and the fair value of its identifiable assets and liabilities ($2,500,000). Therefore, goodwill impairment is equal to $200,000, which is the difference between the carrying value of goodwill ($500,000) and its implicit value ($300,000). 
C is incorrect. Since the fair value of the Telecommunications reporting unit is greater than its carrying amount, there is no goodwill impairment for this unit. The implicit value of goodwill for the Networking reporting unit is $300,000 which is the difference between the fair value of the total unit ($2,800,000) and the fair value of its identifiable assets and liabilities ($2,500,000). Therefore, goodwill impairment is equal to $200,000, which is the difference between the carrying value of goodwill ($500,000) and its implicit value ($300,000). 
D is incorrect. Since the fair value of the Telecommunications reporting unit is greater than its carrying amount, there is no goodwill impairment for this unit. The implicit value of goodwill for the Networking reporting unit is $300,000 which is the difference between the fair value of the total unit ($2,800,000) and the fair value of its identifiable assets and liabilities ($2,500,000). Therefore, goodwill impairment is equal to $200,000, which is the difference between the carrying value of goodwill ($500,000) and its implicit value ($300,000).