Pelota Company recently acquired several businesses and recognized goodwill in each acquisition. Pelota allocated 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:

$\backslash$table$[[,$Ca$,$ying Amounts,$],[$Items$,R-$one,$R-$two,R$-$three$],[$Tangible assets,$$200,000,$$$270,000,$$$158,000$