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 Amounts Fair Values $ $ 213,000 250,000 137, 250 149, 100 (36, 500) 225, 700 223, 600 154, 750 ? (36, 500) $ Sand Dollar Tangible assets Trademark Customer list Goodwill Liabilities Salty Dog Tangible assets Unpatented technology Licenses Goodwill Baytowne Tangible assets Unpatented technology Copyrights Goodwill 298,000 260,000 125, 500 150, 900 298,000 212, 750 140, 600 $ 180,000 $ 198, 200 126,000 110,950 74, 250 90, 500 The fair values for each reporting unit (including goodwill) are $696,550 for Sand Dollar, $810,350 for Salty Dog, and $671,150 for Baytowne. To date, Destin has reported no 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? Complete this question by entering your answers in the tabs below. Required A Required B Determine which of Destin's reporting units require both steps to test for goodwill impairment. Sand Dollar Salty Dog Baytowne Complete this question by entering your answers in the tabs below. Required A Required B How much goodwill impairment should Destin report this year? (If any of the reporting units do not require both steps to test for goodwill, select NA from the dropdown list.) Sand Dollar Salty Dog Baytowne