Impairment loss for 2013 for the customer lists and brand names, following U.S. GAAP , is a.

Question:

Impairment loss for 2013 for the customer lists and brand names, following U.S. , is
a. $ 0
b. $ 300,000
c. $1,800,000
d. $2,100,000
Use the following information to answer questions 5-8 below:
A company reports the following intangibles at December 31, 2013, prior to impairment testing:

The customer lists have a limited life, and amortization expense has already been properly recorded, whereas the brand names have indefinite lives. The goodwill is allocated to Divisions 1 and 2 for both U.S. GAAP and IFRS.
Assume the company bypasses the Step 0 qualitative assessment. On December 31, 2013, the following information is available:

GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...