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-1	RU-2	RU-3
Tangible assets	$212,000	$240,000	$186,750
Trademark	190,000
Customer list	151,500
Unpatented technology		234,500
Licenses		136,000
Copyrights			58,500
Goodwill	155,600	195,450	98,500
Liabilities	(42,000)

The total fair values for each reporting unit (including goodwill) are $647,100 for RU-1, $770,200 for RU-2, and $742,100 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?

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-1	RU-2	RU-3
Tangible assets	$212,000	$240,000	$186,750
Trademark	190,000
Customer list	151,500
Unpatented technology		234,500
Licenses		136,000
Copyrights			58,500
Goodwill	155,600	195,450	98,500
Liabilities	(42,000)

The total fair values for each reporting unit (including goodwill) are $647,100 for RU-1, $770,200 for RU-2, and $742,100 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?