$44.$ On January $1,2017,$ ABC purchased DEF Industries for $$150$ million. At the time of purchase, DEF$$s book value was measured at $$100$ million. On December $31,2018,$ ABC recognized a $$50$ million impairment for the purchase. How would ABC$$s asset side of the balance sheet be impacted? Fixed Assets would be debited $$50$ million. Fixed Assets would be credited $$50$ million. Goodwill would be debited $$50$ million.Goodwill would be credited $$50$ million.