Company B has a reporting unit that failed step one. For step 2, it has calculated the following amounts (in Millions) for this reporting unit: $800 Goodwill on the books at time step 2 is performed Book value of the reporting unit (including goodwill) 2200 1800 Fair value of reporting unit Fair value of net assets of the reporting unit, excluding goodwill, assuming a hypothetical purchase of the reporting unit 1300 32. The implied fair value of goodwill is 400 True False 33. The amount of goodwill impairment charge to income is 400 True False