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, ond 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 Anounts RU-1 RU-2 RU-3 Tangible assets $229,800 $252,000 $190,500 Trademark 269,000 Customer list 98,250 Unpatented technology 173,000 Licenses 134,000 Copyrights 69,750 Goodwill 163,480 160,500 120,000 Liabilities (39,250) The total fair values for each reporting unit (including goodwilly are $708,700 for RU 1. $699,650 for RU-2, and $716,800 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 RU 3 Goodwill impairment loss