The fair values of assets and liabilities held by three reporting units and other information related to the reporting units owned by Prover Company are as follows: Reporting Unit A Cash & Receivables $ 30,000 $ 80,000 $ 20,000 Inventory 60,000 100,000 40,000 Land 20,000 30,000 10,000 100,000 150,000 80,000 50,000 10,000 Buildings Equipment Accounts Payable Fair Value of Reporting Unit Carrying Value of Investment Goodwill Included in Carrying Value 140,000 90,000 40,000 60,000 440,000 500,000 400,000 265,000 290,000 40,000 420,000 70,000 50,000 Required a. Determine the amount, if any, that Prover should report as a goodwill impairment for the current period. b. Determine the amount of goodwill that Prover should report in its current financial statements.