3. Tropicana Company has a reporting unit resulting from an earlier business combination. The reporting unit' s current assets and liabilities are as follows: Item Cash Accts Rec Inventory Equipment Machinery Buildings Land Goodwill Accts Payable Notes Payable Carrying Amount 40,000 18,000 37,000 49, 000 24, 000 314,000 175,000 212, 000 57,000 183,000 Determine the amount of goodwill to be reported and the amount of goodwill impairment, if any, for each of the following independent situations. a. Total fair value of the reporting unit is estimated to be $640,000 b. Total fair value of the reporting unit is estimated to be $610,000 c. Total fair value of the reporting unit is estimated to be $580,000