Based on the preceding information, for Gamma

A$)$ no goodwill should be reported at year$-$end.

B$)$ goodwill impairment of $$30,000$ should be recognized at year$-$end.

C$)$ goodwill impairment of $$20,000$ should be recognized at year$-$end.

D$)$ goodwill of $$40,000$ should be reported at year$-$end.