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 $1,263, including goodwill of $815. Seller's reporting unit fair value is assessed at $1.090 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $197 and $95, respectively). The following table summarizes current financial information for the Sellers reporting unit: Carrying Amounts $156 292 815 Fair Values $215 338 Tangible assets, net Recognized intangible assets, net Goodwill Unrecognized intangible assets 292 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 a b. S 156 Goodwill impairment loss Tangible assets, net Goodwill Patent S 0 Customer list $ 0