Assume that Cabrera Company acquires Golf Tech, Inc., on January 1, 2020, by paying $1,000,000 in cash. At the date of acquisition, the price is alocated as follows: Price paid $1.000.000 Fair value of Golf Tech's long-lived tangible assets (400.000) Fair value of a brand name with an indefinite useful life (100.000) Goodwill 500.000 Additional information: One year later on December 31, 2020. Cabrera estimates the fair value of the Golf Tech unit to be 5800,000. The book and fair values of Golf Tech's long-lived tangible assets are $400.000, and the fair value of the brand name is $70,000 You are required to: Determine and compare the carrying amount of the unit to the unit's fair value Justify your answer (5 marks) Determine and compare the fair value of the unit to the fair value of the identifiable assets to yield an implied goodwill