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: Reporting Unit A B C Cash & Receivables $ 27,000 $ 72,200 $ 18,200 Inventory 54,600 91,000 36,400 Land 18,200 27,700 9,500 Buildings 95,000 142,500 76,000 Equipment 133,000 85,500 47,500 Accounts Payable 38,000 57,000 9,500 Fair Value of Reporting Unit 380,000 418,000 251,800 Carrying Value of Investment 399,100 478,100 275,600 Goodwill Included in Carrying Value 66,500 56,100 38,000 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