Which of the following statements about testing goodwill and indefinite-lived intangible assets for impairment is correct? A. If an intangible asset was initially recognized during the current annual period, the intangible asset must be tested for impairment at the end of the interim period in which the asset was acquired B. The annual impairment test must be performed at the same time every year C. The annual impairment test must be performed as of the entities fiscal year end D. If an intangible asset was initially recognized during the current annual period, the intangible asset does not need to be tested for impairment before the end of the current annual period