Jane Corporation is performing its annual test of the impairment of the goodwill related to its Technology reporting unit. The carrying value of goodwill allocated to the unit is $500,000. Using a multiple of revenue, Jane has determined the fair value of the Technology reporting unit to be $1,700,000 at 12/31/Y4, and the fair value and carrying value of the assets and liabilities were determined as follows: (In 000s) Carrying value Fair value Cash $200 $200 Accounts receivable 250 250 Inventory 350 400 Net Equipment 700 700 Patents 400 450 Goodwill 500 ? Accounts payable (200) (200) Long-term debt (300) (300) Total 1,900 1. Calculate the following amounts related to the impairment of goodwill. Implied Goodwill Impairment of Goodwill. **Please Provide Detail Explnation**