At 1 January 20X0 H Ltd acquired 80 per cent of the share capital of S for £160,000. At that date the share capital of S consisted of 100,000 equity shares of £1 each and its reserves totalled £40,000.  Goodwill on acquisition of subsidiaries was impaired by £15,000 in 20X0, £10,000 in 20X1 and £3,800 in 20X2. In the consolidated statement of financial position of H and its subsidiary S at 31 December 20X2 the amount appearing for goodwill should be:
a. £16,000
b. £19,200
c. £28,800
d. £4,000