Plasher Company has a reporting unit resulting from an earlier business combination. The reporting unit's current assets and liabilities are Cash Inventory Land Buildings Equipment Goodwill Notes Payable Carrying Amount $ 30,000 70,000 30,000 210,000 160,000 150,000 100,000 Fair Value $ 30,000 100,000 60,000 230,000 170,000 100,000 Required: Determine the amount of goodwill to be reported and the amount of goodwill impairment, if any, if the fair value of the reporting unit is determined to be a. $580,000. b. $540,000. c. $500,000. d. $460,000. Amount of Goodwill Goodwill Impairment $ 0 a. $ 150,000 b. C. d