Alfredo Corporation acquired Aaron Products on January 1, 2015 for $790. The FV of Aaron's net assets was $600. At December 31, 2015, Aaron Products had a fair value of $675. The net identifiable assets of Aaron (excluding goodwill) had a fair value of $580 at that time. 1. How much goodwill did Alfredo record when Aaron Products was purchased? 2. What is the revised value of goodwill at December 31, 2015? 3. Calculate the amount of impairment that should be taken on the Aaron Products unit