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 $1,364, including goodwill of $875. Seller's reporting unit fair value is assessed at $1,103 and includes two Internally developed unrecognized intangible assets (a patent and a customer list with fair values of $276 and $76, respectively). The following table summarizes current financial information for the Sellers reporting unit: Tangible assets, net Recognized intangible assets, net Goodwill Unrecognized intangible assets Carrying Amounts $137 352 875 0 Fair Values $174 403 2 352 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? Amounts $ 137 Goodwill impairment loss b. Tangible assets, net Goodwill Patent Customer list $ $ 0