please answer a and b

17. Alomar Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, one particular reporting unit. Sellers emerged as a candidate for possible goodwill impairment. Sellers had recognized net assets with carrying amounts total- ing $1.094, including goodwill of $755. Seller's reporting unit fair value is assessed at $1,028 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $199 and $56, respectively). The following table summarizes current financial infor- mation for the Sellers reporting unit: Fair Values Tangible assets, net Recognized intangible assets, net Goodwill Unrecognized intangible assets Carrying Amounts $ 84 255 755 -0- $137 326 2 255 a. Determine the amount of any goodwill impairment for Alomar's Sellers reporting unit. b. After recognition of any goodwill impairment loss, what are the reported carrying amounts for the following assets of Alomar's reporting unit Sellers? Tangible assets, net Goodwill Patent mo Customer list