Acme Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, One particular reporting unit, Martel, emerged as a candidate for possible goodwill impairment. Martel has recognized net assets of $780, including goodwill of $500. Martel's fair value is assessed at $650 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $150 and $50, respectively). The following table summarizes current financial information for the Martel reporting unit:

Carrying
Amounts Fair
Values
Tangible assets, net $ 80 $ 110
Recognized intangible assets, net 200 230
Goodwill 500 ?
Unrecognized intangible assets 0 200

Total $ 780 $ 650

a.Determine the amount of any goodwill impairment for Acme's Martel reporting unit. (Input the amount as a positive value.)

Goodwill impairment loss $

b.After recognition of any goodwill impairment loss, what are the reported book values for the following assets of Acme's reporting unit Martel? (Leave no cells blank - be certain to enter "0" wherever required.)