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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:
The total fair values for each reporting unit (including goodwill) are $510,000 for RU-1,$580,000 for RU-2, and $560,000 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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