22. How much is the goodwill impairment loss under step 2 ?

A.$0 B.$667 C. $444 D. $445 E. $911

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

A.$755 B.$310 C. $444 D. $311 E. $0

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

$0

$87

$84

$137

Not required to record

25. How much is the Customer list under the old rule ?

A . $0 B. $310 C. $84 D. $150 E. $152

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