Destin Company recently acquired several businesses and recognized goodwill in each acquisition. Destin has allocated the resulting goodwill to its three reporting units: Sand Dollar, Salty Dog, and Baytowne. Destin opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually. In its current year assessment of goodwill, Destin provides the following individual asset and liability values for each reporting unit: Carrying Amounts Fair Values Sand Dollar Tangible assets $ 180,000 $ 190,000 Trademark 170,000 150,000 Customer list 90,000 100,000 Goodwill 120,000 ? Liabilities (30,000 ) (30,000 ) Salty Dog Tangible assets $ 200,000 $ 200,000 Unpatented technology 170,000 125,000 Licenses 90,000 100,000 Goodwill 150,000 ? Baytowne Tangible assets $ 140,000 $ 150,000 Unpatented technology 0 100,000 Copyrights 50,000 80,000 Goodwill 90,000 ? The fair values for each reporting unit (including goodwill) are $510,000 for Sand Dollar, $580,000 for Salty Dog, and $560,000 for Baytowne. To date, Destin has reported no goodwill impairments. Determine which of Destin’s reporting units require both steps to test for goodwill impairment. How much goodwill impairment should Destin report this year?