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Purchase Company recently acquired several businesses and recognized goodwill in each acquisition. Purchase has allocated the resulting goodwill to its three reporting units: RU -

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-1RU-2RU-3Tangible assets$247,000$294,000$182,000Trademark187,000 Customer list134,250 Unpatented technology 194,000 Licenses 131,500 Copyrights 74,000Goodwill189,750196,70094,000Liabilities(53,750) The total fair values for each reporting unit (including goodwill) are $694,850 for RU-1, $766,750 for RU-2, and $754,050 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?

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