Purchase Company recently acquired several businesses and recognized goodwill in each acquisition. The purchase has allocated the resulting goodwill to its three reporting units: RU-1, RU-2, and RU-3. Purchase opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually.

In its current-year assessment of goodwill, Purchase provides the following individual asset and liability carrying amounts for each of its reporting units:

	Carrying Amounts
	RU-1	RU-2	RU-3
Tangible assets	$180,000	$200,000	$140,000
Trademark	170,000
Customer list	90,000
Unpatented technology		170,000
Licenses		90,000
Copyrights			50,000
Goodwill	120,000	150,000	90,000
Liabilities	(30,000)

The total fair values for each reporting unit (including goodwill) are $510,000 for RU-1, $580,000 for RU-2, and $560,000 for RU-3. To date, Purchase has reported no goodwill impairments.

How much goodwill impairment should Purchase report this year for each of its reporting units?