The following information is available for the assets of Saman Ltd. at December 31, Year 5 : Required: The following 3 parts are independent situations. Part A. Assume that the total fair value for all of Saman's assets as a group is $2,000. (a) Calculate the total impairment loss for Year 5. (Input the value as positive number. Omit \$ sign in your response.) Total impairment loss $ (b) After recognizing any impairment loss in (a), what are the reported carrying amounts for assets listed above? (Leave no cells blank - be certain to enter "0" wherever required. Omit \$ sign in your response.) (b) After recognizing any impairment loss in (a), what are the reported carrying amounts for assets listed above? (Leave no cells blank - be certain to enter "0" wherever required. Omit \$ sign in your response.) Part B. Assume that the total fair value for all of Saman's assets as a group is $1,492. (a) Calculate the total impairment loss for Year 5. (Input the value as positive number. Omit \$ sign in your response.) Total impairment loss $ (b) After recognizing any impairment loss in (a), what are the reported carrying amounts for assets listed above? (Leave no cells blank - be certain to enter "0" wherever required. Do not round intermediate calculations. Round final answers to the nearest dollar amount. Omit \$ sign in your response.) (b) After recognizing any impairment loss in (a), what are the reported carrying amounts for assets listed above? (Leave no cells blank - be certain to enter "0" wherever required. Do not round intermediate calculations. Round final answers to the nearest dollar amount. Omit $ sign in your response.) Part C. Assume that Cyrus acquired all of Saman's assets for $2,000 as a business acquisition. (a) Determine the amount to allocate to each of the assets listed above on the date of acquisition. (Omit \$ sign in your response.)