Please show work for question below

Case II Pritchett Company recently acquired three businesses, recognizing goodwill in each acquisition. Destin has allocated its acquired goodwill to its three reporting units: Apple, Banana, and Carrot. Pritchett provides the following information in performing the 2013 annual review for impairment: Valuation of Carrying Fair Reporting Unit Value Value Apple Tangible assets $300,000 $320,000 (including Goodwill) $525,000 Trademark 20, 000 10,000 Licenses 85,000 90,000 Liabilities 20, 000 20,000 Goodwill 130,000 Banana Tangible assets $250,000 $400,000 $450,000 Trademark 25,000 50,000 Licenses 18,000 18,000 Goodwill 140,000 ? Carrot Tangible assets $120,000 $120,000 $215,000 Unpatented technology 0 50,000 Customer list 35,000 45,000 Goodwill 75,000 ? Requirements: 1). Which of Pritchett's reporting units require both steps to test for goodwill impairment? 2). How much goodwill impairment should Pritchett report for 2013