Saspro Division is considered to be an individual reporting unit of Pabor Company. Pabor acquired the division by issuing 95,000 shares of its common stock with a market price of $8.50 each. Pabor management was able to identify assets with fair values of $827,000 and liabilities of $207,000 at the acquisition date. At the end of the first year, the reporting unit had assets with a fair value of $969,000, and the fair value of the reporting entity was $949,000. On this date, Pabor's accountants concluded that it must recognize a goodwill impairment of $17,000. Required: a. Determine the fair value of the reporting unit's liabilities at the end of the first year. Fair value of liabilities at year-end b. If the carrying value of the reporting unit's liabilities at the end of the period were $90,000, what is the maximum carrying value of the reporting unit's assets that would allow Pabor to avoid recognizing a goodwill impairment? Maximum carrying value of assets