18. Purchase Company recently acquired several businesses and recognized goodwill in each acquisi- tion. Purchase has allocated the resulting goodwill to its three reporting units: RU-1, RU-2, and RU-3. Purchase opts to skip the qualitative assessment and therefore performs a quantitative good- will impairment review annually. In its current-year assessment of goodwill, Purchase provides the following individual asset and liability carrying amounts for each of its reporting units: Carrying Amounts RU-1 RU-2 RU-3 Tangible assets $180,000 $200,000 $140,000 Trademark 170,000 Customer list 90,000 Unpatented technology 170,000 Licenses 90,000 Copyrights 50,000 Goodwill Liabilities 120,000 (30,000) 150,000 90,000 The total fair values for each reporting unit (including goodwill) are $510,000 for RU-1, $580,000 for RU-2, and $560,000 for RU-3. To date, Purchase has reported no goodwill impairments. How much goodwill impairment should Purchase report this year for each of its reporting units?