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 $1,220, including goodwill of $725. Sellers fair value is assessed at $1,124 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $274 and $79, respectively). The following table summarizes current financial information for the Sellers reporting unit:

Carrying Fair Values Amounts Tangible assets, net Recognized intangible assets, net Goodwill 142 $222 353 384 725 Unrecognized intangible assets 353 $ 1,220 $1,124 Total 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? a Goodwill impairment loss b. Tangible assets, net Goodwill Patent Customer list