Destin company recently acquired several businesses and recognized goodwill in each acquisition. destin has allocated the resulting goodwill to its three reporting units: sand dollar, salty dog, and baytowne. destin opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually. in its current year assessment of goodwill, destin provides the following individual asset and liability values for each reporting unit: carrying amounts fair values sand dollar tangible assets $ 193,000 $ 206,200 trademark 194,500 171,600 customer list 105,000 120,700 goodwill 203,750 ? liabilities (34,750 ) (34,750 ) salty dog tangible assets $ 207,000 $ 207,000 unpatented technology 203,000 135,500 licenses 113,500 123,700 goodwill 238,200 ? baytowne tangible assets $ 144,750 $ 161,950 unpatented technology 0 166,500 copyrights 54,750 86,650 goodwill 124,000 ? the fair values for each reporting unit (including goodwill) are $638,500 for sand dollar, $713,200 for salty dog, and $658,100 for baytowne. to date, destin has reported no goodwill impairments. determine which of destin’s reporting units require both steps to test for goodwill impairment. how much goodwill impairment should destin report this year?