Question: At the beginning of 20X7, a company acquires a trademark for $85 million; the trademark is considered held for use. At the end of 20X7, the company records an impairment charge of $20 million due to a pending lawsuit. In 20X8, the company receives a favorable ruling, and the trademark is fairly valued at $185 million at year end. If the company reports under US GAAP, the reported increase in the trademark's value for 20X8 is closest to: A $0 B $20 million C $100 million