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 $ 190,000 $180,000 170,000 90,000 120,000 (30,000) Trademark 150,000 Customer list 100,000 Goodwill Liabilities (30,000) Salty Dog Tangible assets Unpatented technology Licenses Goodwill $200,000 $200,000 125,000 100,000 170,000 90,000 150,000 Baytowne Tangible assets Unpatented technology Copyrights Goodwill $140,000 $150,000 100,000 80,000 50,000 90,000 The fair values for each reporting unit (including goodwill) are $510,000 for Sand Dollar, $580,000 for Salty Dog, and $560,000 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? bale. --1- Tangible assets Unpatented technology Copyrights Goodwill $140,000 $150,000 100,000 80,000 50,000 90,000 The fair values for each reporting unit (including goodwill) are $510,000 for Sand Dollar, $580,000 for Salty Dog, and $560,000 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 Required B> Required A - w Tangible as sets Unpatented technology Copyrights $140,000 $150,000 0 100,000 80,000 50,000 90,000 Goodwill The fair values for each reporting unit (including goodwill) Baytowne. To date, Destin has reported no goodwill impairments. are $510,000 for Sand Dollar, $580,000 for Salty Dog, and $560,000 for 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 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 Required A Requlred