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 $1,094, including goodwill of $755. Sellers reporting unit fair value is assessed at $1,028 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $199 and $56, respectively). The following table summarizes current financial information for the Sellers reporting unit:

a. Determine the amount of any goodwill impairment for Alomars Sellers reporting unit.

b. After recognition of any goodwill impairment loss, what are the reported carrying amounts for the following assets of Alomars reporting unit Sellers?

****THE ANSWER TO PART A IS NOT $446 or $445 AND GOODWILL IS NOT $309 OR $310****

Tangible assets, net Recognized intangible assets, net Goodwill Unrecognized intangible assets Carrying Amounts $84 255 755 0 Fair Values $137 326 ? 255 a. Goodwill impairment loss b. Tangible assets, net Goodwill Amounts S 446 S 84 309 Patent 0 S S Customer list 0