3-18 (Algo) (LO 3-6) Purchase Company recently acquired several businesses and recognized goodwill in each acquisition. 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 goodwill 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: Tangible assets Trademark Customer list Unpatented technology Licenses Copyrights Goodwill Liabilities Carrying Amounts RU-1 $229,000 RU-2 $252,000 RU-3 $190,500 269,000 98,250 173,000 134,000 69,750 163,400 160,500 120,000 (39,250) The total fair values for each reporting unit (including goodwill) are $708,700 for RU-1, $699,650 for RU-2, and $716,800 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? RU-1 Goodwill impairment loss RU-2 RU-3