3 The following information is available for the assets of Saman Ltd. at December 31, Year 5: Tangible assets (net) Recognized intangible assets (net) Internally developed patent Goodwill Carrying Amount 1,174 Fair Value 1,194 810. 525 0 120 440 2,424 Total Assume that the total fair value for all of Saman's assets as a group is $2,060. Required: a. Calculate the total impairment loss for Year 5 b. After recognizing any impairment loss in (a), what are the reported carrying amounts for assets listed above