Destin Company recently acquired several businesses and recomized 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 an y In its current year assessment of goodwill Destin provides the following individual asset and liability values for each reporting unit Carrying ents Fair Values $ Sand Dollar Tangible assets Trademark Custor list Goodwill Liabilities Salty Dog Tangible assets Unpatented technology 279,000 210,000 95,250 209,90 (51, ) $290, 500 189,800 106,150 (51,000) $ 250, 212,000 134,50 159.950 $250, se 158,250 140 800 Goodwill Baytowe Tangible assets Unpatented technology Copyrights Goodwill $ 157,500 $205,700 147,750 91, esa 53,25a 92. Doa The fair values for each reporting unit including goodwil) are $200,450 for Sand Dolar $714050 for Salty Dog and $730,500 for Baytowne. To date. Destinhas reported no goodwill impairments .. Determine wlach of Destris reporting units require both steps to test for goodwill parent b. How much goodwill impairment shound Destin report this year