Assume a U$.$S$.$ company decides to quantitatively test its goodwill for impairment. A division$$s book value exceeds its fair value by $$12$ million, and its goodwill has a book value of $$10$ million. The division$$s goodwill impairment loss is

Select one:

a$.$

$$12$ million

b$.$

$$10$ million

c$.$

$$0$

d$.$

$$2$ million