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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-1, RU-2,

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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-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 $213,000 $298,000 $180,000 250,000 137,250 260,000 125,500 74,250 149,100 150,900 90,500 (36,500) The total fair values for each reporting unit (including goodwill) are $696,550 for RU-1, $810,350 for RU-2, and $671,150 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

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