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 Sand Dollar Tangible assets $ 227,000 $ 243,400 Trademark 228, eee 203,900 Customer list 123,750 137,650 Goodwill 135, eee Liabilities (41,250) (41,250) Salty Dog Tangible assets $ 212,000 $ 212,000 Unpatented technology 251,000 203,500 Licenses 110,000 127,300 Goodwill Baytowne Tangible assets $ 158,500 $ 175,900 Unpatented technology 156,000 Copyrights 74,500 107,600 Goodwill 108,500 202,900 @ The fair values for each reporting unit (including goodwill) are $654,700 for Sand Dollar $750,800 for Salty Dog, and $760,900 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