Schweser Book 2 Exam 2 Morning, Q24 - Wrong answer?

It’s about goodwill impairment. Answer in Book is C, no goodwill impairment under GAAP because FMV of firm > FMV of identifiable asset. My answer was B because: Implied goodwill = FMV firm - FMV of identifiable asset = 1475-1350=125 Carrying goodwill = 300 (from question 22 previously) Hence impairment = 300-125=275 Any comment please?