Purchase Company recently acquired several businesses and recognized goodwill in each acquisition. Purchase has allocated the resulting goodwill to its three reporting units: RU-1, RU-2, and RU-3. Purchase opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually. In its current-year assessment of goodwill, Purchase provides the following individual asset and liability carrying amounts for each of its reporting units: Carrying Amounts RU-1 RU-2 RU-3 Tangible assets $279,000 $250,000 $187,500 Trademark 214,000 Customer list 95,250 Unpatented technology 212,000 Licenses 130,500 Copyrights 53,250 Goodwill 200,900 159,950 92,000 Liabilities (51,000) The total fair values for each reporting unit (including goodwill) are $709,450 for RU-1, $714,050 for RU-2, and $730,500 for RU-3. To date, Purchase has reported no goodwill impairments. How much goodwill impairment should Purchase report this year for each of its reporting units