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Alomar Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, one particular reporting unit, Sellers, emerged as a candidate for possible goodwill impairment. Sellers had recognized net assets with carrying amounts totaling $900, including goodwill of $540. Seller's reporting unit fair value is assessed at $853 and includes two Sellers reporting unit: internally developed unrecognized intangible assets (a patent and a customer list with fair values of $168 and $83, respectively). The following table summarizes current financial information for the Carrying Fair Amounts Values Tangible assets, net $109 $170 Recognized intangible assets, net 251 323 Goodwill 540 Unrecognized intangible assets 0 251 a. Determine the amount of any goodwill impairment for Alomar's Sellers reporting unit. b. After recognition of any goodwill impairment loss, what are the reported carrying amounts for the following assets of Alomar's reporting unit Sellers? Amounts a Goodwill impairment loss b Tangible assets, net Goodwill Patent Customer list