5)Volkswagen owns Audi, Bugatti, Lamborghini, Bentley, and maybe a few others. ll. Several years later, the Lamborghini division's net assets (including the Assume that the Lamborghini acquisition resulted in the recording of $460,000 of goodwill goodwil) have a fair value o 2000 and a carrying amount of $840,000. Implieg goodwill is estimated to be $412,000. Is the goodwill impaired? If yes, by how much?S 6 Cape Town University traded a used copier (cost $63,480, accumulated depreciation $57,132) for a cappuccino maker worth $10,474. The univ transaction. Assume the transaction lacks commercial substance. ersity also paid $1,587 in the What is the amount of the deferred gain? $ At what amount does the university record the new asset? $