Alomar Co, a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, one particular reporting unit, sellers, emarged as a candidate for possible goodwill impairment. Sellers have recognized net assets of $1,456, including goodwill of $920. Seller's fair value is assessed at $1,289 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $301 and $141, respectively). The following table summarizes current financial information for the sellers reporting unit:

                                                                                        Carrying Amounts                      Fait values

Tangible assets, net                                                           $   94                                           $   158

Recognized intangiable assets, net                                        442                                                517

Goodwill                                                                                  920                                                 ?

Unrecognized intangiable assets                                               0                                                 442       

Total                                                                                  $   1,456                                         $ 1,289

a. Determine the amount of any goodwill impairment for Alomar's Sellers reporting unit.

Goodwill impairment loss

b. After recognition of any impairments loss, what are the reported book value for the following assets of Alomar's reporting unit sellers?

Tangiable assets, net

Goodwill

Patent

Customer list