Assume that on January 1, 2020, Shimul formed Shabeen Corporation to consolidate the operations of Adora, Inc. and Alvah, Inc. in a deal valued at $2.2 billion Adora comprises two divisionsTanim Space and Archie Roboticsthat along with Alvah, Inc. are treated as independent reporting units for internal performance evaluation and management reviews. Shaheen recognized a total of $300 million as goodwill at the merger date of which $22 million, $240 million, and $38 million were allocated to Tanm Space, Archie Robotics, and Alvah, Inc. respectively The acquisition date fair value of Archie Robotics was $748 million that has fallen to $600 million at December 31, 2020, the date Shaheen assessed annual goodwill impairment. Shaheen attributed the decline in value to a failure to realize expected cost-saving synergies with Alvah, Inc. At December 31, 2020, Archie Robotics identifiable net asset value was $595 million. Should Shaheen recognize goodwill impaiment for 2020, if so, how much? Show all calculations to receive any points. (Show below all calculations to get credit.)