Papa Company acquired Sonny Corporation on January 1, 2020. at a cost of $30,000. Sonny Corporation consists of three reporting units, Uno. Dos, and Tres. Relevant data for the acquisition is as follows: Uno Dos Tres Total Fair value of identifiable tangible and intangible assets $25.000 54.000 514.000 $43,000 Fair value of liabilities 15.000 1.500 6.000 22,500 Fair value of net assets $10,000 $2,500 58.000 $20,500 Fair value of reporting unit 28.000 6,000 15,000 49,000 Total Goodwill on the acquisition is $9.500 determined as follows: Acquisition Price $30.000 Fair Value of Net 20.500 Identifiable Assets Total Goodwill $9,500 On December 31, 2020, the following amounts were estimated: Uno Dos Tres Fair value of identifiable tangible and intangible net assets $19.000 $2.000 S7.500 Book value of net assets 19 600 5.000 Fair value of nepoming unit 20 000 2. Allocate the 58.500 goodwill to the three reporting units at .anuary 1 2020 Calculate the goodwill impairment oss for 2020. fany Assume that it is more kely that not that good pated all the reporting units