A patent of $65 million is acquired by J&J, Inc. Accumulated amortization at the end of 2011 on patent is $15 million. The assessment of impairment loss on patent is required as per the management due to adverse market conditions. At that point, the fair value of the patent is $36 million. It is estimated that the patent would provide undiscounted future cash flows of $41 million.

Calculate impairment loss on patent as per U.S. GAAP.