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 has recognized net assets of $1,132, including goodwill of $685. Seller's fair value is assessed at $1,095 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $183 and $147, respectively). The following table summarizes current financial information for the Sellers reporting unit Carrying Amounts Fair Values $ 117 S 191 382 Tangible assets, net Recognized intangible assets, net Goodwill Unrecognized intangible assets 330 685 330 Total $ 1,132 1,095 a. Determine the amount of any goodwill impairment for Alomar's Sellers reporting unit Goodwill impairment loss b. After recognition of any goodwill impairment loss, what are the reported book values for the following assets of Alomar's reporting unit Sellers? Tangible assets, net Goodwill Patent Customer list