(6)Pea industries owns a manufacturing plant in a foreign country. Political unrest in the country indicates that Peas should investigate for the possible impairment. The following information related to the plant's assets ($ in millions): Book value $190 Undiscounted sum of future estimated cash flows $210 Present value of future cash flows $175 Fair value less cost to sell (determined by appraisal) $180 What amount of impairment loss should pea recognize according to United states GAAP and IFRS, respectively