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 Equipment Accounts Payable Fair Value of Reporting Unit Carrying Value of Investment Goodwill Included in Carrying Value A Reporting Unit B C $ 40,000 $107,000 $ 27,000 81,000 135,000 54,000 27,000 140,000 41,000 14,000 210,000 112,000 196,000 126,000 70,000 56,000 84,000 14,000 560,000 616,000 371,000 588,000 700,000 406,000 98,000 81,000 56,000 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. Complete this question by entering your answers in the tabs below. Required A Required B Determine the amount, if any, that Prover should report as a goodwill impairment for the current period. Goodwill impairment < Required A Required B >