$[19]$ Under IFRSs, what is the appropriate test for impairment of a cash$-$generating unit with goodwill $($CGI$)?$

A$.$ The carrying amount of a CGU exceeds its recoverable amount.

B$.$ The carrying amount of the reporting unit exceeds its fair value.

C$.$ The carrying amount of the CGU exceeds its fair value.

D$.$ Goodwill at the CGU level exceeds the sum of the components of goodwill at the next lower organizational levels.