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Pout Company reports assets with a carrying value of $420,000 (including goodwill with a carrying value of $35,000) assigned to an identifiable reporting unit purchased at the end of the prior year. The fair value of the reporting unit is currently $350,000, and the carrying value of the net assets held by the reporting unit is $330,000. At the end of the current period, Pout should report goodwill of

a. $45,000. b. $35,000. c. $25,000. d. $10,000.

5. Pill Company has a reporting unit and the fair value of its net identifiable assets of $500,000. The carrying value of the reporting units net assets on Pills books is $575,000, which includes $90,000 of goodwill. The estimated fair value of the reporting unit is $560,000. Pill should report impairment of goodwill of

a. $60,000. b. $30,000. c. $15,000. d. $0.