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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

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 $900, including goodwill of $540. Sellers fair value is assessed at $853 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $168 and $83, respectively). The following table summarizes current financial information for the Sellers reporting unit:

Carrying Amounts Fair Values
Tangible assets, net $ 109 $ 170
Recognized intangible assets, net 251 323
Goodwill 540 ?
Unrecognized intangible assets 0 251
Total $ 900 $ 853

After recognition of any goodwill impairment loss, what are the reported book values for the following assets of Alomar's reporting unit Sellers?

Goodwill - 109 ( I got this one) (540-190=431 which is impairment loss)

Tangible assets, net - ?

Patent - ?

Customer list - ?

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