lulcu wiul this purchase. 4. ABC Company has goodwill that must be evaluated for impairment. Determine the amount, if any, impairment loss to recognize in the following independent situations. a) The reporting unit has a carrying value of $500,000 and a fair value of S600,000. The fair value of the net assets excluding goodwill is $480,000. The carrying value of the goodwill is $140,000. b) The reporting unit has a carrying value of $280,000 and a fair value of S300,000. The fair value of the net assets excluding goodwill is $220,000. The carrying value of the goodwill is $60,000. c) The reporting unit has a carrying value of $300,000 and a fair value of $250,000. The fair value of the net assets excluding goodwill is $220,000. The carrying value of the goodwill is $60,000. d) The reporting unit has a carrying value of $900,000 and a fair value of $800,000. The fair value of the net assets excluding goodwill is $700,000. The carrying value of the goodwill is $80,000