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 $1,456, including goodwill of $920. Sellers fair value is assessed at $1,289 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $301 and $141, respectively). The following table summarizes current financial information for the Sellers reporting unit:

	Carrying Amounts		Fair Values
Tangible assets, net	$	94	$	158
Recognized intangible assets, net		442		517
Goodwill		920		?
Unrecognized intangible assets		0		442
Total	$	1,456	$	1,289

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 $1,456, including goodwill of $920. Sellers fair value is assessed at $1,289 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $301 and $141, respectively). The following table summarizes current financial information for the Sellers reporting unit:

Carrying Amounts

Fair Values

Tangible assets, net

$

94

$

158

Recognized intangible assets, net

442

517

Goodwill

920

?

Unrecognized intangible assets

0

442

Total

$

1,456

$

1,289

a.	Determine the amount of any goodwill impairment for Alomars Sellers reporting unit.

Goodwill impairment loss

??????

b.

After recognition of any goodwill impairment loss, what are the reported book values for the following assets of Alomars reporting unit Sellers?

Tangible assets, net	??????
Goodwill	??????
Patent	??????
Customer list	??????