Purchase Company recently acquired several businesses and recognized goodwill in each acquisition. 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: Tangible assets Trademark Customer list Unpatented technology Licenses Copyrights Goodwill Liabilities Carrying Amounts RU-1 $269,000 RU-2 $241,000 RU-3 $155,000 213,000 138,750 215,000 110,500 66,550 184,800 (46,500) 200,750 122,000 The total fair values for each reporting unit (including goodwill) are $724,050 for RU-1, $733,350 for RU-2, and $721,650 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? RU-1 Goodwill impairment loss RU-2 RU-3