The fair values of assets and liabilities held by three reporting units and other information related to the reporting units owned by Prover Company are as follows: 80,500 Cash & Receivables Inventory Land Buildings Equipment Accounts Payable Fair Value of Reporting Unit Carrying Value of Investment Goodwill Included in Carrying Value Reporting Unit B $ 24,000 $ 64,100 $ 16,100 48,300 32,200 16,100 24,400 83,000 124,500 116,200 74,700 33,200 49,800 365,200 220,000 415,100 240,800 58,100 46,800 33,200 8,300 66,400 41,500 8,300 332,000 348,700 Required: a. Determine the amount, if any, that Prover should report as a goodwill impairment for the current period. b. Determine the amount of goodwill that Prover should report in its current financial statements