25. Pang Co. acquired 100% of common shares of Seah Inc. at the beginning of 2016. To conduct impairment test for Pangs investment in subsidiary, you obtain the following information about Seah Inc. at the end of 2016:

Fair value of whole company	$277
Fair value of net identifiable assets	269
Sum of undiscounted future cash flows	295
Present value of future cash flows	280
Carrying amount of net assets (excluding goodwill)	290
Carrying amount of goodwill	10

According to the US GAAP, what is the amount of goodwill impairment loss?

A. $2

B. $10

C. $23

26. Continue from the preceding question. According to IFRS, what is the amount of goodwill impairment loss?

A. $2

B. $10

C. $23