NYU Inc. recently acquired several businesses and recognized goodwill in each acquisition. Goodwill was allocated to NYUs two reporting units: SP1 and SP2. At the end of 2020, a qualitative assessment determined that goodwill is probably impaired. NYU asked you to help with its quantitative assessment of goodwill impairment and provided you with the following information:

	SP1		SP2
	Carrying Value	Fair Value	Carrying Value	Fair Value
Tangible Assets	200,000	220,000	300,000	270,000
Trademark	150,000	130,000
Customer list	100,000	100,000
Unpatented Tech		50,000
Licenses			100,000	130,000
Copyrights			50,000	75,000
Goodwill	150,000	?	20,000	?
Liabilities	(40,000)	(40,000)

The total fair values (including goodwill) are $500,000 for SP1 and $420,000 for SP2.

Required

1. How much goodwill impairment loss should NYU report for 2020 for each of its reporting units?

2. At what amounts would NYU report Tangible Assets, Unpatented Tech and goodwill on its consolidated balance sheet for 2020? Indicate the amount for each asset separately.