Alomar Co., a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative assessment, one particular reporting unit, Sellers, emerged as a candidate for possible goodwill impairment. Sellers has recognized net assets of $1,132, including goodwill of $685. Seller’s fair value is assessed at $1,095 and includes two internally developed unrecognized intangible assets (a patent and a customer list with fair values of $183 and $147, respectively). The following table summarizes current fiancial 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

Required:
a. Determine the amount of any goodwill impairment for Alomar's Sellers reporting unit.
b. After recognition of any impairments loss, what are the reported book value for the following assets of Alomar's reporting unit sellers?

i. Tangiable assets, net
ii. Goodwill
iii. Patent
iv. Customer list