Question $15$

$3\mathrm{.}45pt$

General Products Company bought Door Products Division in $2024$ and appropriately recorded $$750,000$ of goodwill related to the purchase. On December $31,2025,$ the fair value of Door Products Division is $$6,000,000$ and the division is carried on General Product's books for a total of $$5,100,000,$ including the goodwill. An analysis of Door Products assets indicate that goodwill of $$600,000$ exists on December $31,2025.$ What goodwill impairment should be recognizec by General Products in $025?$

$$75,000$

$$300,000$

$$0.$

$$450,000.$