Vasquez Corporation acquired Moore Products on January 1, 2015 for $870. The FV of Moore's net assets was $700 At December 31, 2015, Moore Products had a fair value of $560. The net identifiable assets of Moore (excluding goodwill) had a fair value of $670 at that time What amount of loss on impairment of goodwill should Vasquez record in 2015? 1. How much goodwill did Vasquez record when Moore Products was purchased? 2. What is the revised value of goodwill at December 31, 2015? 3. Calculate the amount of impairment that should be taken on the Moore Products unit