Destin Company recently acquired several businesses andrecognized goodwill in each acquisition. Destin has allocated theresulting goodwill to its three reporting units: Sand Dollar, SaltyDog, and Baytowne. Destin opts to skip the qualitative assessmentand therefore performs a quantitative goodwill impairment reviewannually.
In its current year assessment of goodwill, Destin provides thefollowing individual asset and liability values for each reportingunit:
| Carrying Amounts | Fair Values |
| Sand Dollar | | | | | | |
| Tangible assets | $ | 267,000 | | $ | 285,900 | |
| Trademark | | 251,000 | | | 226,100 | |
| Customer list | | 136,500 | | | 155,400 | |
| Goodwill | | 183,050 | | | ? | |
| Liabilities | | (39,750 | ) | | (39,750 | ) |
| Salty Dog | | | | | | |
| Tangible assets | $ | 265,000 | | $ | 265,000 | |
| Unpatented technology | | 236,000 | | | 174,500 | |
| Licenses | | 134,500 | | | 148,400 | |
| Goodwill | | 193,700 | | | ? | |
| Baytowne | | | | | | |
| Tangible assets | $ | 203,250 | | $ | 220,650 | |
| Unpatented technology | | 0 | | | 170,250 | |
| Copyrights | | 60,750 | | | 91,850 | |
| Goodwill | | 98,000 | | | ? | |
|
The fair values for each reporting unit (including goodwill) are$781,400 for Sand Dollar, $789,900 for Salty Dog, and $712,750 forBaytowne. To date, Destin has reported no goodwill impairments.
How much goodwill impairment should Destin report this year?
| Sand Dollar | _________? | ________? |
| Salty Dog | _________? | ________? |
| Baytowne | _________? | ________? |
