Regular Corp. has four divisions. One of​ them, Yulon​ Products, was acquired on January​ 1, 2016, for $89,000,000​, and recorded goodwill of $10,000,000as a result of that purchase. Yulon Products is a reporting unit of the company. At December​ 31, 2017, Yulon Products had a fair value​ (including goodwill) of $66,000,000. The book value of the​ division's net assets​ (including goodwill) at December​ 31, 2017 was $79,000,000. What was the impairment loss for goodwill at December​ 31, 2017

a) $13,000,000
b) $3,000,000
c) $10,000,000
d) $23,000,000