Clear Highlight Toois - The engagement team is performing Step 1 of a goodwill impairment test. Which best describes the calculation to identify potential impairment? Comparison of the fair value of a reporting unit with its carrying amount, including goodwill. Comparison of the fair value of a reporting unit with its carrying amount, including goodwill less any amortization. Comparison of the implied fair value of reporting unit goodwill with the carrying amount of that goodwill less any amortization. Comparison of the implied fair value of reporting unit goodwill with the carrying amount of that goodwill