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 $1,366, including goodwill of $915. Sellers fair value is assessed at $1,181 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $222 and $115, respectively). The following table summarizes current financial information for the Sellers reporting unit:

	Carrying Amounts		Fair Values
Tangible assets, net	$	114	$	160
Recognized intangible assets, net		337		387
Goodwill		915		?
Unrecognized intangible assets		0		337
Total	$	1,366	$	1,181

a. Determine the amount of any goodwill impairment for Alomars Sellers reporting unit.

Goodwill impairment loss: NEED ANSWER

b. After recognition of any goodwill impairment loss, what are the reported book values for the following assets of Alomars reporting unit Sellers?

Tangable Assets, Net	NEED ANSWER
Goodwill	NEED ANSWER
Patent	NEED ANSWER
Customer List	NEED ANSWER