Which of the Following Journal Entries Would Be Required on December

Which of the following journal entries would be required on December 31, 2018 to record the Impairment of the Goodwill?

A) No entry is required.
B) $$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Equity method inc ome } & \$ 4,000 & \\\hline \text { Imvestment in Grub } & & \$ 4,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Investment in Grub } & \$ 4,000 & \\\hline \text { Equity method inc ome } & & \$ 4,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | l | } \hline & \text { Debit } & \text { Credit } \\\hline \text { Equity method income } & \$ 4,000 & \\\hline \text { Investment in Grub } & & \$ 4,000 \\\hline\end{array}$$