bAlomar 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 $$1,087,$ including goodwill of $$580.$ Seller$$s reporting unit fair value is assessed at $$1,036$ and includes two internally developed unrecognized intangible assets $($a patent and a customer list with fair values of $$242$ and $$108,$ respectively$).$ The following table summarizes current financial information for the Sellers reporting unit: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 $$1,087,$ including goodwill of $$580.$ Seller's reporting unit fair value is assessed at $$1,036$ and includes two

internally developed unrecognized intangible assets $($a patent and a customer list with fair values of $$242$ and $$108,$ respectively$).$ The

following table summarizes current financial information for the Sellers reporting unit:

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?