On January 1, 20X7, Proft Company purchased Strobe Companys net assets and assigned them to four separate reporting units. Total goodwill of $176,000 is assigned to the reporting units as indicated:

Reporting UnitABCDCarrying value of reporting unit at 12/31/20X7$ 700,000$ 330,000$ 380,000$ 520,000Goodwill included in carrying value60,00048,00028,00040,000Fair value of net identifiable assets at 12/31/20X7600,000300,000400,000500,000Fair value of reporting unit at 12/31/20X7690,000335,000360,000585,000

Required:

Determine the amount of goodwill that Proft should report at December 31, 20X7.