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:

The total fair values for each reporting unit (including goodwill) are $630,350 for RU-1, $834,200 for RU-2, and $701,300 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?

\begin{tabular}{lrcc} & \multicolumn{3}{c}{ Carrying Amounts } \\ & RU1 & RU2 & RU3 \\ Tangible assets & $200,000 & $270,000 & $158,000 \\ Trademark & 212,000 & & \\ Customer list & 136,000 & & \\ Unpatented technology & & 237,000 & \\ Licenses & & 126,000 & \\ Copyrights & & & 68,500 \\ Goodwill & 128,800 & 246,050 & 117,000 \\ Liabilities & (33,250) & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline & RU-1 & RU-2 & RU-3 \\ \hline Goodwill impairment loss & & & \\ \hline \end{tabular}