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Lue Corp. has the following intangible assets at December 31, 2023 prior to impairment testing: Book value Estimated future cash flows Fair value Limited life

Lue Corp. has the following intangible assets at December 31, 2023 prior to impairment testing:

Book value Estimated future cash flows Fair value
Limited life assets
Patent $606,000 $802,400 $570,500
Copyright $254,000 $308,900 $179,500
Indefinite life assets
Franchise $589,000 $635,100 $566,500
Broadcast license $47,000 $55,200 $50,600
Goodwill $533,000 See below See below

The goodwill belongs to a reporting unit whose net assets (excluding goodwill) have a book value of $802,000. The estimated fair value of that reporting unit is $1,282,600

How many (0-5) of these intangible assets are impaired?

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