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 $1,431, including goodwill of $835. Seller's fair value is assessed at $1,286 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $347 and $130, respectively). The following table summarizes current financial information for the Sellers reporting unit Tangible assets, net Goodwill Unrecognized intangible assets Total Carrying Amounts $ 119 Fair Values $173 Recognized intangible assets, net 477 835 0 524 477 $1,431 $1,286 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 $ 0 Customer list $ O