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 RU-2 RU-3 $193,000 $207,000 $144,750 194,500 105,000 203,000 113,500 54,750 203,750 238,200 124,000 (34,750) The total fair values for each reporting unit (including goodwill) are $638,500 for RU-1, $713,200 for RU-2, and $658,100 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