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 $ 279,000 $ 290,500 Trademark 214,000 189,800 Customer list 95,250 106,150 Goodwill 200,900 ? Liabilities (51,000 ) (51,000 ) Salty Dog Tangible assets $ 250,000 $ 250,000 Unpatented technology 212,000 158,250 Licenses 130,500 140,800 Goodwill 159,950 ? Baytowne Tangible assets $ 187,500 $ 205,700 Unpatented technology 0 147,750 Copyrights 53,250 91,050 Goodwill 92,000 ?

The fair values for each reporting unit (including goodwill) are $709,450 for Sand Dollar, $714,050 for Salty Dog, and $730,500 for Baytowne. To date, Destin has reported no goodwill impairments.

Determine which of Destins reporting units require both steps to test for goodwill impairment.

How much goodwill impairment should Destin report this year?