Guerrero Corporation acquired Perkins Products on January 1, 2015 for $790. The FV of Perkins' net assets was $600. At December 31, 2015, Perkins Products had a fair value of $675. The net identifiable assets of Perkins (excluding goodwill) had a fair value of $580 at that time. 1. How much goodwill did Guerrero record when Perkins Products was purchased? 2. What is the revised value of goodwill at December 31, 2015? 3. Calculate the amount of impairment that should be taken on the Perkins Products unit