An IFRS Company Reports $11,600 in Goodwill and Tests It

Multiple Choice

An IFRS company reports $11,600 in goodwill and tests it for impairment at the end of the year. The following information is collected:
$$\begin{array} { | l | r | r | r | r | r | } \hline & { \text { CGU1 } } & { \text { CGU 2 } } & { \text { CGU 3 } } & { \text { CGU 3 } } & { \text { CGU 4 } } \\\hline \text { Book value of g0odwill } & \$ 5,000 & \$ 300 & \$ 100 & \$ 2,200 & \$ 4,000 \\\hline \text { Fair value of division } & 60,000 & 8,000 & 2,000 & 5,000 & 20,000 \\\hline \text { Book value of division } & 62,000 & 8,500 & 1,000 & 2,000 & 22,000 \\\hline\end{array}$$ What is the amount of goodwill impairment loss for the year, following IFRS?

A) $4,500
B) $4,300
C) $5,500
D) $7,300