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 2021 annual review for impairment: Valuation of Reporting Unit (including Goodwill) $525,000 Apple Carrying Value $300,000 20,000 85,000 20,000 130,000 $250,000 25,000 18,000 140,000 $120,000 Fair Value $320,000 10,000 90,000 20,000 ? $400,000 50,000 18,000 ? $120,000 Tangible assets Trademark Licenses Liabilities Goodwill Tangible assets Trademark Licenses Goodwill Tangible assets Unpatented technology Customer list Goodwill Banana $450,000 $215,000 Carrot @ 50,000 45,000 35,000 75,000 How much goodwill impairment should Pritchett report for 2021? For full credit, provide detail analysis and calculations to support your answers. Short Answer Toolbar navigation B I s E 3 HI ili HO 4 A