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 $191,000 RU-2 $291,000 RU-3 $154,500 200,000 128,250 207,000 117,500 71,500 156,550 226,950 134,000 (46,000) The total fair values for each reporting unit (including goodwill) are $614,800 for RU-1, $802,450 for RU-2, and $676,550 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 RU-2 Goodwill impairment loss RU-3