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 $1,008, including goodwill of $600. Sellers fair value is assessed at $978 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $132 and $142, respectively). The following table summarizes current financial information for the Sellers reporting unit:

	Carrying Amounts			Fair Values
Tangible assets, net	$	134		$	179
Recognized intangible assets, net		274			327
Goodwill		600			?
Unrecognized intangible assets		0			274
Total	$	1,008		$	978

(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?

a. Goodwill impairment loss

b. Tangible assets, net Goodwill Patent Customer list