answer a and b please

Destin Company recently acquired several businesses and recognized goodwill in each acquisition. Destin has allocated the resulting goodwill to its three reporting units: Sand Dollar, Salty Dog, and Baytowne. Destin opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually. In its current year assessment of goodwill, Destin provides the following individual asset and liability values for each reporting unit: Carrying Fair Values Amounts Sand Dollar Tangible assets Trademark Customer list Goodwill $ 229,000 269,000 98,250 163,400 (39,250) $ 239,900 249,000 116,550 ? (39,250) Liabilities Salty Dog Tangible assets Unpatented technology Licenses Goodwill Baytowne Tangible assets Unpatented technology Copyrights Goodwill $ 252,000 124,250 153,400 $252,000 173,000 134,000 160,500 ? $ 201,500 125,250 108,050 $ 190,500 0 69,750 120,000 ? The fair values for each reporting unit (including goodwill) $716,800 for Baytowne. To date, Destin has reported no are $708,700 for Sand Dollar, $699,650 for Salty Dog, and goodwill impairments. a. Determine which of Destin's reporting units require both steps to test for goodwill impairment. b. How much goodwill impairment should Destin report this year