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: RU-1 Carrying Amounts RU-2 RU-3 Tangible assets Trademark Customer list Unpatented technology Licenses Copyrights Goodwill Liabilities $241,000 $219,000 $159,000 199,000 148,500 232,000 97,500 57,250 150,200 202,850 118,000 (32,250) The total fair values for each reporting unit (including goodwill) are $682,350 for RU-1, $709,300 for RU- 2, and $653,650 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