Lowell Company recently acquired 100% of Boston, which has three businesses units, recognizing goodwill in each acquisition. Boston has allocated its acquired goodwill to its three reporting units: Lexington, Acton, and Chelmsford. Boston provides the following information in performing the 2018 annual review for impairment:

		Carrying Value	Fair Value	Fair value of the Unit
Lexington	Assets other than goodwill	500,000	420,000	525,000
	Liabilities	(30,000)	(20,000)
	Goodwill	130,000	?
Acton	Assets other than goodwill	500,000	560,000	600,000
	Liabilities	(10,000)	(20,000)
	Goodwill	80,000	?
Chelmsford	Assets other than goodwill	350,000	320,000	200,000
	Liabilities	(150,000)	(100,000)
	Goodwill	20,000	?

How much goodwill impairment should Lowell report for 2018?