Full Disposal and goodwill

Dear tutor, Thank you for your lectures and hope you are fine. I have 2 questions regarding full disposal. 1 - Should we consider the value of goodwill at date of acquisition or its fair value at date of disposal? I saw a question and as far as I understood it ignored the fair value at date of disposal and considered the value of goodwill at date of acquisition. I just want to make sure it is correct? 2 - What about impairment if the goodwill is impaired since acquisition. Should we deduct the impairment from goodwill? I feel the answer to this question is yes, but again I want to make sure it is correct? Thank you very much