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: Items Carrying Amounts R-one R-two R-three Tangible assets $237,000 $227,000 $202,500 Trademark 173,000 - - Computer software 93,750 - - Unpatented technology - 239,000 - Licenses - 122,500 - Copyrights - - 53,500 Goodwill 167,500 228,800 108,000 Liabilities (41,750) - - The total fair values for each reporting unit (including goodwill) are $613,200 for R-one, $783,850 for R-two, and $729,500 for R-three. To date, Pelota has reported no goodwill impairments. Required: How much goodwill impairment should Pelota report this year for each of its reporting units