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 $1,101, including goodwill of $680. Seller's fair value is assessed at $1,055 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $189 and $105, respectively). The following table summarizes current financial information for the Sellers reporting unit: Carrying Amounts Fair Values Tangible assets, net $ 127 $175 Recognized intangible assets, net Goodwill 294 339 Unrecognized intangible assets 680 0 ? Total $ 1,101 294 $1,055 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 carrying amounts for the following assets of Alomar's reporting unit Sellers? a. Goodwill impairment loss b. Tangible assets, net Goodwill Patent Customer list