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 had recognized net assets with carrying amounts totaling $1,263, including goodwill of $815. Seller's reporting unit fair value is assessed at $1,090 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $197 and $95, respectively). The following table summarizes current financial information for the Sellers reporting unit:

	Carrying Amounts		Fair Values
Tangible assets, net	$156		$215
Recognized intangible assets, net	292		338
Goodwill	815		?
Unrecognized intangible assets	0		292

1. Determine the amount of any goodwill impairment for Alomar's Sellers reporting unit.
2. After recognition of any goodwill impairment loss, what are the reported carrying amounts for the following assets of Alomar's reporting unit Sellers?

Amountsa

.Goodwill impairment lossb

.Tangible assets, net$156

Goodwill$537

Patent$0

Customer list$0