Apollo Company, a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, one particular reporting unit, Stande, emerged as a candidate for possible goodwill impairment. Stande had recognized net assets with carrying amounts totaling $1,150, including goodwill of $660. Standes reporting unit fair value is assessed at $1,122 and includes two internally developed unrecognized intangible assets (a patent and a royalty agreement with fair values of $271 and $122, respectively). The following table summarizes current financial information for the Stande reporting unit:

Items	Carrying Amounts	Fair Values
Tangible assets, net	$ 97	$ 146
Recognized intangible assets, net	393	435
Goodwill	660	?
Unrecognized intangible assets	0	393

Required:

a. Determine the amount of any goodwill impairment for Apollos Stande reporting unit.

b. After recognition of any goodwill impairment loss, what are the reported carrying amounts for the following assets of Apollos reporting unit Stande?