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: Cash & Receivables Inventory Land Buildings A Reporting Unit B $ 41,000 $109,700 $ 27,700 83,100 138,500 55,400 27,700 42,100 14,400 144,000 216,000 115,200 Equipment 201,600 129,600 72,000 Accounts Payable 57,600 86,400 Fair Value of Reporting Unit Carrying Value of Investment 576,000 14,400 633,600 381,600 604,800 Goodwill Included in Carrying Value 100,800 720,000 84,100 417,600 57,600 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.