Alomar Co. , a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, one particular reporting unit, Sellers, emerged as a candidate for possible goodwill impairment. Sellers hasrecognizednetassets of $1,456 including goodwill of $920. Seller's fair value is assessed at $1,289 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of$301 and $141, respectively). The following table summarizes current financial information for the sellers reporting unit:

Carrying Amounts Fair Values

Tangible assets, net $ 94$ 158

Recognized intangible assets, net 442517

Goodwill 920 ?

Unrecognized intangible assets 0 442

Total $ 1,456 $1,289

a. Determine the amount of any goodwill impairment for Alomar's Sellers reporting unit.

b. After recognition of any goodwill impairment loss, what are the reported book value for the following assets of Alomar's reporting unit sellers?

Tangible assets, net

Goodwill

Patent

Customer list