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 $985, including goodwill of $605. Sellers fair value is assessed at $920 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $115 and $107, respectively). The following table summarizes current financial information for the Sellers reporting unit:

	Carrying Amounts		Fair Values
Tangible assets, net	$	158	$	194
Recognized intangible assets, net		222		299
Goodwill		605		?
Unrecognized intangible assets		0		222
Total	$	985	$	920

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

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