Answer:
Purchase Company
                                                                   RU-1           RU-2          RU-3
Goodwill Impairment loss (gain)           $8,300      $44,600 ($383,250)
Explanation:
a) Data and Calculations:
Carrying Amounts
                                    RU-1           RU-2          RU-3
Tangible assets   $215,500   $261,000   $158,250
Trademark            257,000
Customer list        154,500
Unpatented technology        232,500
Licenses                                 100,000
Copyrights                                                  65,500
Goodwill               190,250       187,550     136,500
Liabilities              (35,000)
Book values      $782,250    $781,050  $360,250
Fair values        $773,950    $736,450  $743,500 
Goodwill Impairment
  loss (gain)           $8,300      $44,600 ($383,250)
b) Purchase Company will recognize Goodwill impairment expense for RU-1 and RU-2.  It will recognize a Goodwill impairment gain for RU-3.  A goodwill impairment gain results when the fair value is higher than the book value of the net realizable assets.