Urlas Corp. conducted an impairment review for each of its reporting units in its qualitative assessment, the Smith reporting unit emerged as a candidate for possible goodwill impairment. Smith had net assets with carrying amounts totaling $2.100.000, including goodwill of $450,000. As part of the impairment review of Smith, it was determined that the fair value of Smith's net assets was $1.600.000. As a result Urias records goodwill impairment expense related to the Smith reporting unit of