Problem 3-18 (LO 3-6) Destin Company recently acquired several businesses and recognized goodwill in each acquisition. Destin has allocated the resulting goodwill to its three reporting units: Sand Dollar, Salty Dog, and Baytowne. Destin opts to skip the qualltatlve assessment and therefore performs a quantitative goodwill impairment review annually. In its current year assessment of goodwill, Destin provides the following individual asset and liability values for each reporting unit: Carrying AmountsFair Values Sand Dollar Tangible assets Trademark Customer list Goodwill Liabilities Salty Dog Tangible assets Unpatented technology Licenses Goodwill Baytowne Tangible assets Unpatented technology Copyrights Goodwill $ 215, 500 233,900 257,000 154,500 190,25 (35,000) 235,500 173,800 (35,000) $ 261,000 261,000 165,250 113,200 232,500 100,000 187,550 $ 158,250 177,750 152,250 95,500 65,500 136,500 The fair values for each reporting unit (including goodwill) are $773,950 for Sand Dollar, $736,450 for Salty Dog, and $743,500 for Baytowne. To date, Destin has reported no goodwill impairments. a. Determine which of Destin's reporting units require both steps to test for goodwill impairment. b. How much goodwill impairment should Destin report this year? Complete this question by entering your answers in the tabs below Required A Required B Determine which of Destin's reporting units require both steps to test for goodwill impairment. Sand Dollar Salty Dog Baytowne Required A Required B >