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 $1,316, including goodwill of $795. Seller's fair value is assessed at $1,291 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $273 and $133, respectively). The following table summarizes current financial information for the Sellers reporting unit:

Carrying Fair

Amounts Values

Tangible assets, net $115 $144

Recognized intangible assets, net 406 463

Goodwill 795 ?

Unrecognized intangible assets 0 406

Total $1,316 $1,291

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 (Tangible Assets, Net / Goodwill / Patent / Customer List ) of Alomar's reporting unit Sellers?