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Jericho Company recently acquired three businesses, recognizing goodwill in each acquisition. The acquired goodwill was allocated to the three reporting units: Apple, Banana, and Carrot. Jericho provides the following information in performing the 2012 annual review for impairment.

		Carrying Value	Fair Value	Valuation of Reporting Unit (Including Goodwill)
Apple	Tangible Assets	$300,000	$320,000	$525,000
	Trademarks	20,000	10,000
	Licenses	85,000	90,000
	Liabilities	20,000	20,000
	Goodwill	130,000	?
Banana	Tangible Assets	$250,000	$400,000	$450,000
	Trademarks	25,000	50,000
	Licenses	18,000	18,000
	Goodwill	140,000	?
Carrot	Tangible Assets	$120,000	$120,000	$215,000
	Unpatented Technology	0	50,000
	Customer List	35,000	45,000
	Goodwill	75,000	?

Required: A: Which of Jericho's reporting units require both steps to test for goodwill impairment? B: How much goodwill impairment should Jericho report for 2012?

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