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 Trademark Customer list Goodwi11 Liabilities Salty Dog Tangible assets Unpatented technology Licenses Goodwil1 Baytowne Tangible assets Unpatented technology Copyrights $ 180,000 190,000 150,000 100,000 170,000 90,000 120,000 (30,000) (30,000) s 200,000 200,000 125,000 100,000 170,000 90,000 150,000 150,000 100,000 80,000 140,000 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