Jericho Company recently acquired three businesses, recognizing goodwill in each acquisition. The acquired goodwill was allocated to the three reporting units: Apple, Banana, and Carrot. Jericho provides the following information in performing the 2012 annual review for impairment:

		Carrying Value	Fair Value	Valuation of Reporting Unit (including Goodwill)
Apple	Tangible Assets	$300,000	$320,000	$525,000
	Trademarks	20,000	10,000
	Licenses	85,000	90,000
	Liabilities	20,000	20,000
	Goodwill	130,000	?
Banana	Tangible Assets	$250,000	$400,000	$450,000
	Trademarks	25,000	50,000
	Licenses	18,000	18,000
	Goodwill	140,000	?
Carrot	Tangible Assets	$120,000	$120,000	$215,000
	Unpatented Technology	0	50,000
	Customer List	35,000	45,000
	Goodwill	75,000	?

Required:

Which of Jericho's reporting units require both steps to test for goodwill impairment? How much goodwill impairment should Jericho report for 2012?

How much goodwill impairment should Jericho report for 2012?