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 $1,094, including goodwill of $755. Seller?s 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:

	Carrying Amounts		Fair Values
Tangible assets, net	$	84	$	137
Recognized intangible assets, net		255		326
Goodwill		755		?
Unrecognized intangible assets		0		255
Total	$	1,094	$	1,028

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 book values for the following assets of Alomar?s reporting unit Sellers? Solutions with explanation of numbers would be helpful to actually understand. Thanks.