In its current year assessment of goodwill, Destin provides the following Individual asset and liabllity values for each reporting unit: Fair Carrying Amounts Values Sand Dollar Tangible assets Trademark Customer list Goodwill Liabilities Salty Dog Tangible assets Unpatented technology Licenses Goodwill Baytowne Tangible assets Unpatented technology Copyrights Goodwil1 $ 224,000 $235,300 177,600 136,050 198,000 116,250 164,800 (43,000 (43,000) $ 288,000 $288,000 110,000 154,400 175,000 137,500 232,050 $ 202,000 $216,800 132,750 85,300 52,000 91, 500 The falr values for each reporting unit (Including goodwil) are $645,450 for Sand Dollar, $790,400 for Salty Dog, and $671,850 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 Impalrment. b. How much goodwill Impalrment should Destin report this year