Problem 3-17 (LO 3-6) Alomar Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative E assessment, one particular reporting unit, Sellers, emerged as a candidate for possible goodwill impairment. Sellers has recognized net assets of $1,431, including goodwill of $835. Seller's fair value is assessed at $1,286 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $347 and $130, respectively). The following table summarizes current financial information for the Sellers reporting unit: Carrying Amounts $ 119 477 Fair Values $173 514 Tangible assets, net Recognized intangible assets, net Goodwill Unrecognized intangible assets Total 835 477 $ 1,431 $1,286 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? Goodwill impairment loss Tangible assets, net Goodwill Patent Customer list