17. 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 had recognized net assets with carrying amounts total- ing $1,094, including goodwill of $755. Seller's reporting unit 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 infor- mation for the Sellers reporting unit: Tangible assets, net Recognized intangible assets, net Goodwill Unrecognized intangible assets Carrying Amounts Fair Values $ 84 $137 255 326 755 -0- 255 a. Determine the amount of any goodwill impairment for Alomar's Sellers reporting unit. b. After recognition of any goodwill impairment loss, what are the reported carrying amounts for the following assets of Alomar's reporting unit Sellers? . Tangible assets, net . Goodwill Patent Customer list 19 Purchase Company recently acquired several businesses and recognized goodwill in each acquisi