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