Identify a true statement about goodwill that is considered to be impaired and has been written down to its impaired fair value.Multiple choice question.The impaired fair value would become the new book value that would be used as the reference to determine further impairment in future years.There will be no further impairment testing permitted in the future unless the concerned company's annual profit exceeds $$5$ million.Any subsequent impairment of goodwill should not bring the book value of goodwill below the total stockholders' equity.The impaired fair value is required to be fully written off over three years following the year of impairment.