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 $1,124, including goodwill of $610. Seller's reporting unit fair value is assessed at $1,038 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $236 and $82, respectively). The following table summarizes current financial information for the Sellers reporting unit: Carrying Pair Amounts Values Tangible assets, .net $196 $234 Recognized intangible assets, net 318 351 Goodwill 610 7 Unrecognized intangible assets 0 318 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? Answer is complete but not entirely correct. Amounts $ 475 a. $ 196 b. Goodwill impairment loss Tangible assets, net Goodwill Patent Customer list $ 135 $ 0 BOX s 0