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 Unit A B C D Carrying value of reporting unit at 12/31/20X7 $ 700,000 $ 330,000 $ 380,000 $ 520,000 Goodwill included in carrying value 60,000 48,000 28,000 40,000 Fair value of net identifiable assets at 12/31/20X7 600,000 300,000 400,000 500,000 Fair value of reporting unit at 12/31/20X7 690,000 335,000 360,000 585,000 Required: Determine the amount of goodwill that Proft should report at December 31, 20X7.