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 $ 241,000 $ 259,600 Trademark 199,000 173,900 Customer list 148,500 159,600 Goodwill 150,200 ? Liabilities (32,250 ) (32,250 ) Salty Dog Tangible assets $ 219,000 $ 219,000 Unpatented technology 232,000 171,500 Licenses 97,500 107,800 Goodwill 202,850 ? Baytowne Tangible assets $ 159,000 $ 175,800 Unpatented technology 0 120,000 Copyrights 57,250 96,850 Goodwill 118,000 ? The fair values for each reporting unit (including goodwill) are $682,350 for Sand Dollar, $709,300 for Salty Dog, and $653,650 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?