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 $191,000 $291,000 $154,500 Trademark 200,000 Customer list 128,250 Unpatented technology 207,000 Licenses 117,500 Copyrights 71,500 Goodwill 156,550 226,950 134,000 Liabilities (46,000) The total fair value for RU-1, RU-2, RU-3