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 $1,220, including goodwill of $725. Seller's reporting unit 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 Amounts $142 353 725 Fair Values $222 384 Tangible assets, net Recognized intangible assets, net Goodwill Unrecognized intangible assets ? 353 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? X Answer is complete but not entirely correct. Amounts a $ 560 X Goodwill impairment loss Tangible assets, net Goodwill b. $ 142 165 X $ Patent $ 0 Customer list $ 0