Exercise $1-15($Algo$)$ Goodwill Impairment LO $1-5$ On January $1,20$X$1,$ Porta Corporation purchased Swick Company's net assets and assigned goodwill of $\backslash$$$82,200$ to Reporting Division K$.$ The following assets and liabilities are assigned to Reporting Division K on the acquisition date: Required: On December $31,203,$ Porta must test goodwill for impairment. Assume that the carrying value of the goodwill has not changed since $20$X$1.$ Determine the amount of goodwill to be reported for Division K and the amount of goodwill impairment to be recognized, if any, if Division K$\text{'}$s fair value is determined to be a$.\backslash (\backslash$$ $362,000\backslash ).$ b$.\backslash (\backslash$$ $302,000\backslash ).$ c$.\backslash (\backslash$$ $282,000\backslash ).$