18. Destin Company recently acquired several businesses and recognized goodwill in each acquisition. Destin has allocated the resulting goodwill to its three reporting units: Sand Dollar. Salty Dog, and Baytowne. Destin opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually. In its current year assessment of goodwill, Destin provides the following individual asset and liability values for each reporting unit: Carrying Amounts Fair Values Sand Dollar Tangible assets Trademark Customer list Goodwill $180,000 $190,000 170,000 150,000 90,000 100,000 120,000 ? Liabilities (30,000) (30,000) Salty Dog Tangible assets $200,000 $200,000 Unpatented technology 170,000 125,000 90,000 100,000 Licenses 150,000 ? Goodwill Baytowne Tangible assets $140,000 $150,000 Unpatented technology -0- 50,000 100,000 80,000 Copyrights 90,000 ? Goodwill