The following information is available for the assets of Saman Ltd$.$ at December $31,$ Year $5$:

Carrying Amount Fair Value

Tangible assets $($net$)$ $ $1,170$ $ $1,185$

Recognized intangible assets $($net$)675525$

Internally developed patent $093$

Goodwill $431$

Total $ $2,276$

Required:

The following $3$ parts are independent situations.

Part A$.$ Assume that the total fair value for all of Saman$$s assets as a group is $$1,970.$

$($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.$)$

Tangible assets, net $

Recognized intangible assets, net

Internally developed patent

Goodwill

Total $

Part B$.$ Assume that the total fair value for all of Saman$$s assets as a group is $$1,483.$

$($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.$)$

Tangible assets, net $

Recognized intangible assets, net

Internally developed patent

Goodwill

Total $

Part C$.$ Assume that Cyrus acquired all of Saman$$s assets for $$1,970$ 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.$)$

Tangible assets, net $

Recognized intangible assets, net

Internally developed patent

Goodwill

Total $