Pelota Company recently acquired several businesses and recognized goodwill in each acquisition. Pelota allocatec the resulting goodwill to its three reporting units: R-one, R-two, and R-three. Pelota opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually. In its current-year assessment of goodwill, Pelota provides the following individual asset and liability carrying amounts for each of its reporting units: The total fair values for each reporting unit (including goodwill) are $697,400 for R-one, $753,650 for R-two, and $689,900 for R-three. To date, Pelota has reported no goodwill impairments