Pelota Company recently acquired several businesses and recognized goodwill in each acquisition. Pelota allocated the resulting goodwill to its three reporting units: R-one, R-two, and R-three. Pelota opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually.

In its current-year assessment of goodwill, Pelota provides the following individual asset and liability carrying amounts for each of its reporting units:

The total fair values for each reporting unit (including goodwill) are $510,000 for R-one, $580,000 for R-two, and $560,000 for R-three. To date, Pelota has reported no goodwill impairments.How much goodwill impairment should Pelota report this year for each of its reporting units?

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Tangible assets Trademark Computer software Unpatented technology Licenses Copyrights Goodwill Liabilities R-one $180,000 170,000 90,000 120,000 (30,000) Carrying Amounts R-two $200,000 1.70,000 90,000 150,000 R-three $140,000 50,000 90,000