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: Carrying Pair Values Tangible assets, net Recognised intangible assets, net 403 Goodwill Unrecognized intangible assets 0 352 Amounts $137 352 875 $174 2 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