1. under the simplifying goodwill impairment effective in 2020, hoe much is the good will impairment loss?

2. How much is the good will inpairment lose under step 2?

3. How much is the ending value of implied good will?

4. How much is the net tangible assets under the new rule ?

5. How much is the customer list under the old rule ?

Alomar Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, one particular reporting unit, Sellers, emerged as a candidate for possible goodwill impairment. Sellers has recognized net assets of $1,094, including goodwill of $755. Seller's fair value is assessed at $1,028 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $199 and \$56, respectively). The following table summarizes current financial information for the Sellers reporting unit