1 pts Question 25 Consider the following information at the reporting date in relation to an item of Plant and equipment carried under the cost model: Cost $148 million Accumulated depreciation $40 million Fair value $102 million Value-in-use $122 million State, to the nearest million dollars, the carrying amount at which the plant and equipment would be reported. 1 pt Question 26 An entity pays $173 million to acquire another business which has net assets with a fair value of $150 million. State, to the nearest million dollars, the goodwill that would arise from this event