LO 1-5 Practical Corporation acquired all of the common Vock of Simple Company for $450,000 wamary 1, 2034 Os that dute, Suple's identifiable satt bada bir val of $380,300. The word tepla are considered to be a separate reporting unit of Practical. The carrying the sample reporting the December 1, 2014, 5500,000 Required Determine the amount of goodwill impaimant, if any, that should be receptised December 31, 234, if the far value of the Simple reporting uit in determined to be a $530,000 b. 5485.000 C. 5450,000 E1-17 Goodwill Assigned to Reporting Units LO 1-5 ? R2 EM TV ap (OS