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	$	34,000		$	90,800		$	22,800
Inventory		68,400			114,000			45,600
Land		22,800			34,400			11,600
Buildings		116,000			174,000			92,800
Equipment		162,400			104,400			58,000
Accounts Payable		46,400			69,600			11,600
Fair Value of Reporting Unit		464,000			510,400			307,400
Carrying Value of Investment		487,200			580,000			336,400
Goodwill Included in Carrying Value		81,200			62,400			46,400

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.