10. Goodwill Impairment - In 2016, Illumination Inc. acquired Zappo Lighting for $320 million, of which S50 million was allocated to Goodwill. Zappo continues to operate as a separate company and is considered a reporting unit. At the end of 2018, management provided the following information for a required goodwill impartment test.+ Fair Value of Zappo Book Value of Zappo (including goodwill) Fair Value of Zappo's net assets (excluding goodwill)S400 milion $450 million $350 million Compute the amount of goodwill impairment loss using the 2-step test, if any.*