On January $1,20$X$7,$ Proft Company purchased Strobe Company$$s net assets and assigned them to four separate reporting units. Total goodwill of $$176,000$ is assigned to the reporting units as indicated:

Reporting Unit

A B C D

Carrying value of reporting unit at $12/31/20$X$7$ $ $700,000$ $ $330,000$ $ $380,000$ $ $520,000$

Goodwill included in carrying value $60,00048,00028,00040,000$

Fair value of net identifiable assets at $12/31/20$X$7600,000300,000400,000500,000$

Fair value of reporting unit at $12/31/20$X$7690,000335,000360,000585,000$

Required:

Determine the amount of goodwill that Proft should report at December $31,20$X$7.$

The answer is not $1924000$